When Performing a Test of Controls with Respect to Control

question 46

Multiple Choice

When performing a test of controls with respect to control over cash disbursements, an auditor may use a systematic sampling technique with a start at any randomly selected item. The biggest disadvantage of this type of sampling is that the items in the population:

• A) must be systematically replaced in the population after sampling.
• B) may systematically occur more than once in the sample.
• C) may be ordered in a systematic pattern, thus destroying the sample randomness.
• D) must be recorded in a systematic pattern before the sample can be drawn.

---

Definitions:

Species Diversity

A measure of diversity within an ecological community that incorporates both the number of species present and their relative abundance.

Gradual Geologic Forces

Slow-moving natural processes that shape the Earth's surface over millions of years, including erosion and plate tectonics.

Current Landscape

The present state or condition of a particular field of interest or domain, considering all its influencing factors and elements.

Primitive

Describing an early or original stage in development, or characteristics that are simple and not derived from anything else.