The process which requires the calculation of an interval and then selects the items based on the size of the interval is ( )
A. statistical sampling.
B. random sample selection.
C. systematic sample selection.
D. computerized sample selection.
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Which of the following statement is correct with respect to the quantification of sampling risk? ( )
A. Sampling risk cannot be quantified.
B. Sampling risk can only be quantified when nonstatistical sample selection techniques are used to select the sample.
C. Sampling risk can be quantified only when probabilistic sampling techniques are used to select the sample.
D. None of the above.
When using the directed sample selection technique, the auditor may use which of the following criteria? ( )
A. Items most likely to contain misstatements.
B. Items containing selected population characteristics.
C. Large dollar coverage.
D. Any of the above.
Nonsampling errors occur when audit tests do not uncover existing exceptions in the ( )
A. population.
B. sample.
C. planning stage.
D. financial statements.
One of the ways to reduce sampling risk is to ( )
A. carefully design the audit procedures to be used.
B. use variables sampling rather than attributes sampling.
C. provide proper supervision and instruction of the audit team.
D. use an appropriate method of selecting sample items from the population.
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