The advantage of using the negative form of confirmations is that( )
A. larger sample sizes can be used without increasing the costs above what would have been required for positive confirmations.
B. customer’s silence proves that the balance is correct.
C. follow-up procedures are scheduled automatically.
D. it is appropriate in all circumstances.
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A sample in which the characteristics of the sample are the same as those of the population is a ( )
A. variables sample.
B. representative sample.
C. attributes sample.
D. random sample.
When the auditor decides to select less than 100 percent of the population for testing, the auditor is said to be using ()
A. audit sampling.
B. representative sampling.
C. poor judgment.
D. none of the above.
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.
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.
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