Why Might an Auditor Use Sampling

question 28

Multiple Choice

Why might an auditor use sampling?

• A) Because testing and entire accounting system is impractical and unnecessary.
• B) Because the client has not paid for full testing of the financial statements.
• C) The auditor deems that there is no fraud in a certain area of the business.
• D) The auditor deems that there is fraud in a certain area of a business.

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Definitions:

Dual Processing

The principle that our mind operates on two levels simultaneously: fast, intuitive thinking, and slower, more deliberate thought.

Selective Attention

Selective attention involves the focusing of conscious awareness on a particular stimulus, making it more pronounced while other environmental stimuli are minimized or ignored.

Blindsight

A phenomenon where people can respond to visual stimuli without consciously perceiving them, typically after damage to the primary visual cortex.

Subjective Awareness

The personal, internal recognition and perception of one's own experiences, feelings, and thoughts.