Auditors May Select Every 20th File Starting with Say, the 5th

question 58

Short Answer

Auditors may select every 20th file starting with say, the 5th file in the top drawer. Then file numbers 25, 45, 65, 85, . . . are audited. What type of sampling is this?_____ sampling.

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Definitions:

In Phase

A condition that occurs when voltage and current reach all peak values at the same time.

Out of Phase

A condition where two waveforms of the same frequency are not aligned in time, resulting in a phase difference.

Leading Phase

A condition in an AC circuit where the voltage wave is ahead of the current wave in time, indicating capacitive properties.

Skin Effect

The tendency of an alternating electrical current to become distributed within a conductor such that the current density is largest near the surface of the conductor, and decreases with greater depths in the conductor.