题目内容

One of the ways to eliminate nonsampling risk is through ( )

A. proper supervision and instruction of the client’s employees.
B. proper supervision and instruction of the audit team.
C. the use of attributes sampling rather than variables sampling.
D. controls which ensure that the sample drawn is random and representative.

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One cause of nonsampling risk is ( )

A. ineffective use of audit procedures.
B. testing less than the entire population.
C. use of extensive tests of controls.
D. any of the above.

When the auditor goes through a population and selects items for the sample without regard to their size, source, or other distinguishing characteristics, it is called ( )

A. block sample selection.
B. haphazard selection.
C. systematic sample selection.
D. statistical selection.

When the auditor intends to evaluate a sample statistically, the only acceptable selection method is ( )

A. probabilistic selection.
B. judgmental selection.
C. haphazard selection.
D. block sample selection.

A sample in which every possible combination of items in the population has an equal chance of constituting the sample is a ( )

A. random sample.
B. statistical sample.
C. judgment sample.
D. representative sample.

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