Which of the Following Characteristics of Samples Would Make the Sample

question 10

Multiple Choice

Which of the following characteristics of samples would make the sample more sufficient?

• A)Samples that contain at least one of each type of transaction that is in the population and have a high number of sample items.
• B)Samples that contain items with a high likelihood of error and have large dollar values as well as being representative of the population.
• C)Samples that contain multiple items from different layers of the population (strata)as well as all items that are above the materiality threshold.
• D)Samples that contain items that have a high likelihood of error as well as being related to the audit assertions that are being tested.

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Definitions:

Traditional Way

Established methods or practices that have been passed down over time, often contrasted with more modern or innovative approaches.

Lewin's Model

A three-stage theory of change describing how to initiate, manage, and stabilize the process: unfreezing, changing, and refreezing.

Planned Change

A deliberate effort to improve an organization’s operations or direction through specific interventions, strategies, and processes.

Unfreezing

The phase of Lewin’s planned change process during which a situation is prepared for change.