When Performing a Test of Controls with Respect to Control

question 62

Multiple Choice

When performing a test of controls with respect to control over cash receipts, 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) Must be recorded in a systematic pattern before the sample can be drawn.
• D) May occur in a systematic pattern, thus destroying the sample randomness.

---

Definitions:

Wechsler Adult Intelligence Scales

A standardized test designed to measure the intelligence of adults and older adolescents.

Performance Scales

Standardized measures used to evaluate an individual's tasks performance levels across various domains or activities.

Validity

The extent to which a tool, test, or study accurately measures or represents what it is intended to.

Reliability

The degree to which an assessment tool produces stable and consistent results over multiple administrations or observations.