An Auditor Plans to Examine a Sample of 20 Checks

question 57

Multiple Choice

An auditor plans to examine a sample of 20 checks for countersignatures as prescribed by the entity's internal 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.

---

Definitions:

Social Scientists

Professionals who study human society and social behavior through the analysis of various aspects such as institutions, behaviors, and cultures.

Social Group Work

A method of social work that helps individuals enhance their social functioning through purposeful group experiences.

Knowledge Base

A centralized repository of information, consisting of facts, information, and skills acquired through experience or education.

Social Goals Model

A framework suggesting that individuals engage in social behavior primarily to achieve specific social status, acceptance, or goals.