When Testing Internal Controls,which of the Following Statements Is Not

question 10

Multiple Choice

When testing internal controls,which of the following statements is not true with respect to the use of nonstatistical sampling?

• A)Nonstatistical sampling is permitted in the audits of both public and nonpublic entities.
• B)Nonstatistical sampling does not require the use of random selection techniques.
• C)When using nonstatistical sampling,auditors are required to quantify the parameters used to determine sample size.
• D)Auditors are required to use professional judgment in evaluating the sample results in a nonstatistical sampling application.

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Definitions:

Education Departments

Government bodies or sections within organizations focused on the management, development, and regulation of educational policies and institutions.

Medical Schools

Institutions dedicated to the education and training of individuals to become physicians or other healthcare professionals.

Selective Attention

The process of focusing on a particular object in the environment for a certain period while ignoring irrelevant data that is simultaneously occurring.

Structuralism

An approach in psychology and other social sciences focusing on analyzing the structure of the human mind and its perceptions, rather than its content.