1.

Overall audit strategy is about obtaining evidence about the operating effectiveness of internal
control.

FALSE

2. Attribute sampling means checking the data through its characteristics.

TRUE

3. Audit plans mean having a detailed plan while audit program means a specific set of instructions and
procedures.

TRUE

4. The management representation letter and management letter are just the same both represent the
management of the company.

FALSE

5. Conducting variable sampling is under the test of control.

FALSE

6. Management representation letter comes from the management.

TRUE

7. Management letter comes from the auditor to management

TRUE

8. Substantive test procedures include analytical procedures, tests of control, or both.

FALSE

9. Variables sampling refers to the amount of the selected sample while attributes sampling to its
characteristics.

TRUE

10. The overall audit strategy provides scope, timing, and direction of the audit.
TRUE