Auditors Who Prefer Statistical Sampling to Nonstatistical Sampling May Do

question 22

Multiple Choice

Auditors who prefer statistical sampling to nonstatistical sampling may do so because statistical sampling helps the auditor:

• A)measure the sufficiency of the evidential matter obtained.
• B)eliminate the cost of training auditors in the proper use of sampling techniques.
• C)reduce the level of tolerable misstatement to a relatively low amount.
• D)minimize the failure to detect a material misstatement due to nonsampling risk.

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Definitions:

Fissure Eruption

A volcanic eruption through a crack or fissure in the earth's surface, often producing long linear volcanoes.

Valles Caldera

A large volcanic caldera located in the Jemez Mountains of northern New Mexico, known for its hot springs and geothermal activity.

Volcanic Domes

Rounded, steep-sided mounds formed by the slow eruption of viscous lava from a volcano.

Volcanic Necks

The solidified remains of magma within a volcanic vent, often exposed after the surrounding rock has eroded away.