3.  Which of the following statements is correct concerning probability-proportional-to-size (PPS) sampling, also known as monetary unit sampling?

18.  Which of the following matters is an auditor required to communicate to a client’s audit committee?

42.  In which of the following circumstances would an auditor be most likely to express a disclaimer of opinion?

10.  The date of the management representation letter should coincide with the date of the

24.  When auditing accounts receivable, the positive form of confirmation request most likely would be used when:

27.  When an auditor qualifies the opinion because of inadequate disclosure, the auditor should describe the nature of the omission in one or more separate explanatory paragraph(s) and modify the:

27.  When an auditor qualifies the opinion because of inadequate disclosure, the auditor should describe the nature of the omission in one or more separate explanatory paragraph(s) and modify the:

24.  When auditing accounts receivable, the positive form of confirmation request most likely would be used when:

26.  Kregl, CPA, has completed the field work for the current annual audit of Hewett Merchandising Corp.  Kregl obtained sufficient and appropriate audit evidence for all of Hewett’s account balances, transactions and disclosures except for Hewett’s beginning-of-year inventory balance.  Due to inadequate records Kregl could not verify Hewett’s beginning-of-year inventory balance.  Kregl’s opinion on Hewett’s current year financial statements most likely will be:

31.  When planning a sample for a substantive test of details, an auditor should consider tolerable misstatement for the sample.  This consideration should: