Assume a Client's Internal Controls Require Each Sales Invoice to Be

question 62

True/False

Assume a client's internal controls require each sales invoice to be supporting by a shipping document prepared by an outside company, but the clerk preparing sales invoices fails to follow this procedure exactly 3 percent of the time. If the auditor selects a sample of 100 sales invoices and finds two or four sales invoices are missing a shipping document, the sample is nonrepresentative of the population.

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Definitions:

Pitch

The quality of a sound governed by the rate of vibrations producing it; the degree of highness or lowness of a tone.

Signal Received

In communication and signal processing, this refers to the successful reception of a transmitted message or signal by an intended receiver.

Sound Localization

The ability to determine the origin of a sound source in space.

Basilar Membrane

A critical structure in the cochlea of the inner ear, which plays a key role in the mechanotransduction of sound waves to neural signals.