Accounting Multiple Choice Question – 28 June 2026

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When determining a sample size for tests of details, an auditor should consider several factors.

For the factor described below, select whether it would cause the sample size to increase, decrease, have no impact, or depend on the size of the business.

  • An increase in the level of misstatements that the auditor expects to find when testing the assertion

Select ONE answer:

  1. Increase
  2. Decrease
  3. There is no impact
  4. It depends on the size of the business

Show your workings to arrive at your answer, and explain and justify your reasons:

……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………

This multiple-choice question is suitable for Accounting KS5 classes.

The answer is 1

  1. Correct – An increase in the expected misstatements would lead to an increase in the sample size.
  2. Not correct
  3. Not correct
  4. Not correct

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