An Auditor Plans to Examine a Sample of 20 Checks

question 17

Multiple Choice

An auditor plans to examine a sample of 20 checks for counter signatures as prescribed by the client's control procedures.One of the checks in the chosen sample of 20 cannot be found.The auditor should consider the reasons for this limitation and:

• A)Evaluate the results as if the sample size had been 19.
• B)Treat the missing check as a deviation for the purpose of evaluating the sample.
• C)Treat the missing check in the same manner as the majority of the other 19 checks,i.e. ,countersigned or not.
• D)Choose another check to replace the missing check in the sample.

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Definitions:

True Profile

The accurate outline or contour of an object's surface as specified in design documentation.

Circular Runout

Circular runout is a tolerance specified on cylindrical parts to control the amount of variation or wobbles as the part rotates around a datum axis.

Right Angles

Describes an angle of 90 degrees, representing the intersection at which two lines or planes meet to form a perfect corner.

Circular Elements

Components or parts of a design characterized by their round shape, important in various engineering and architectural constructs.