問題文
An auditor at a shipbuilder is designing two tests. The first will establish the proportion of weld inspections that lacked the required engineer's confirmation. The second will estimate the total value of rework that was charged to the wrong project. An auditor is asked which sampling approach suits each. Which answer is correct?
選択肢
- Both call for an approach that estimates a monetary amount, because the shipbuilder's interest in either test is ultimately financial and expressing a control deviation in monetary terms gives the audit committee the information it needs to judge the significance of what was found.
- Both call for an approach that estimates a rate of occurrence, since the value of misallocated rework can be expressed as the proportion of the inspections in which the charge was misallocated.
- The first calls for an approach that estimates monetary amounts and the second for one that estimates a rate of occurrence, because a missing confirmation has a financial consequence for the shipbuilder while a misallocated charge is a matter of the frequency with which the coding step was performed incorrectly by the staff involved.
- The first calls for an approach that estimates a rate of occurrence and the second for one that estimates a monetary amount, because the two tests are asking for different kinds of quantity.