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Indicate which of the following audit procedures, used as tests of controls, do not involve audit sampling.
1. Observing and evaluating segregation of duties.
2. Testing of whether sales invoices are supported by authorized customer orders and shipping documents.
3. Reviewing entity's procedures for accounting for the numerical sequence of shipping documents.
4. Examining sales orders for proper credit approval.
5. Recomputing the information on copies of sales invoices.
6. Comparing the average days outstanding in accounts receivable with industry averages.
Partially Processed
Pertains to materials or information that have undergone an initial stage of processing but are not completely finished or refined.
Auditory Stimulus
Sounds or noises that evoke a response or reaction from the auditory system.
Ambiguous Stimulus
A perceptual object or situation that can be interpreted in more than one way.
Perception
The process by which sensory information is interpreted and organized to make sense of and interact with the environment.
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