In Which of the Following Circumstances Must an Auditor Decide

question 34

Multiple Choice

In which of the following circumstances must an auditor decide how best to select a sample that is representative of the entire population of items?

• A)There are numerous transactions or items within an account balance.
• B)An audit population is sufficiently small.
• C)A client has a large balance of notes payable and the notes payable are with several banks.
• D)There are few transactions or few items within an account balance.

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Definitions:

Cognitive Restructuring

A psychotherapeutic process of learning to identify and dispute irrational or maladaptive thoughts known as cognitive distortions, such as "all-or-nothing" thinking.

Pessimistic Attributional Styles

A tendency to habitually explain negative events with causes that are stable, global, and internal.

Internal Validity

The extent to which a research study provides evidence that a causal relationship exists between the variables tested, without influence from external factors.

External Validity

How much the outcomes of a research can be extrapolated to different contexts and different people.