Directed Sample Selection Is the Selection of Each Item in the Sample

question 94

Essay

Directed sample selection is the selection of each item in the sample based on some judgement criteria established by the auditor.Discuss three commonly-used criteria.

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Definitions:

Manifest Conflict

A type of conflict that is openly expressed and observed, often involving direct confrontation between parties.

Supervisor-subordinate

The dynamic relationship between a manager or leader and their direct reports, characterized by guidance, oversight, and performance evaluation.

Vertical Conflict

Conflict that arises between different levels of an organizational hierarchy, such as between management and staff, often due to miscommunication or differing objectives.

Authoritative Command

A leadership style characterized by clear direction and expectations while allowing input and respecting subordinates.