Joe Costa, an Auditor, Is Planning Tests of Controls Over

question 57

Multiple Choice

Joe Costa, an auditor, is planning tests of controls over cash receipts. There are 7000 receipts and he plans to vouch 30 picked haphazardly from the cash receipts journal for the period 1 January to 30 September 20X0. This audit approach may be described most precisely as:

• A) statistical sampling.
• B) non-statistical sampling.
• C) a non-sampling technique called selective examination.
• D) None of the given answers.