Maria Lee, an Auditor, Uses Statistical Sampling to Test Control

question 65

Multiple Choice

Maria Lee, an auditor, uses statistical sampling to test control procedures. Why does Lee use this statistical sampling technique?

• A) It reduces the use of judgment required by Lee because there are established numerical criteria for this type of testing.
• B) It provides a means of measuring the sampling risk that results from examining only a part of the data.
• C) It is specified by auditing standards.
• D) It increases Lees' knowledge of the client's prescribed procedures and their limitations.

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Definitions:

Anterior Corticospinal Tract

A bundle of nerve fibers in the spinal cord involved in the voluntary movement of muscles, particularly influencing axial muscles.

Lateral Spinothalamic Tract

A neuron pathway within the spinal cord responsible for transmitting pain and temperature sensations to the brain.

Proprioception

The sense of the relative position of one's own parts of the body and strength of effort being employed in movement.

Cutaneous Sensations

Sensations perceived through the skin, including touch, pressure, heat, cold, and pain.