When the Auditor Would Like to Improve the Efficiency of the Audit

question 14

Multiple Choice

When the auditor would like to improve the efficiency of the audit by focusing work on transactions that may be more subject to material error in a particular area of the population,the auditor will use

• A)block testing.
• B)haphazard sample selection.
• C)random sample selection.
• D)stratified sample selection.

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Definitions:

Social Category

A classification of people based on shared characteristics or attributes, such as gender, race, or occupation.

Social Identity Theory

A theory that states that people form perceptions of themselves based on their personal characteristics and memberships in social categories.

Stereotypes

Oversimplified ideas or generalizations about a group of people that often lead to misconceptions and biases.

Discrimination

Unjust or prejudicial treatment of individuals based on characteristics such as race, age, gender, disability, or sexual orientation.