Whenever Sampling Is Used in an Audit Procedure, Uncertainty Will

question 22

Multiple Choice

Whenever sampling is used in an audit procedure, uncertainty will be present. The two sources of this uncertainty are:

• A) audit risk and detection risk.
• B) inherent risk and control risk.
• C) sampling risk and non-sampling risk.
• D) detection risk and control risk.

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Definitions:

Self-Fulfilling Prophecy

A phenomenon where an individual's or group's expectations about an outcome cause behaviors that make the outcome more likely to happen.

Punishment

The application of an undesirable outcome in response to a behavior, with the aim of decreasing or eliminating that behavior.

Extinction

Discourages a behavior by making the removal of a desirable consequence contingent on its occurrence.

Attribution Theory

A theory in social psychology that explains how individuals infer the causes of their own and others' behavior.