Which of the Following Statements About Audit Sampling Risks Is

question 50

Multiple Choice

Which of the following statements about audit sampling risks is correct?

• A)Nonsampling risk arises from the possibility that,when a substantive test is related to a sample of items,conclusions might be different than if the auditor had tested each item in the population.
• B)Nonsampling risk can arise because an auditor failed to recognize misstatements.
• C)Sampling risk is derived from the uncertainty in applying audit procedures to specific risks.
• D)Sampling risk includes the possibility of selecting audit procedures that are not appropriate to achieve the specific objective.

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Definitions:

Integration Center

A region in the nervous system where information is processed and interpreted, often resulting in the initiation of a specific response.

Dorsal Root Ganglia

A cluster of nerve cell bodies (neurons) in the dorsal root of a spinal nerve.

Sensory Neurons

Nerve cells that transmit sensory information (sight, sound, feeling, etc.) towards the central nervous system.

ANS Neurons

Autonomic nervous system neurons are specialized cells that control involuntary body functions including heart rate, digestion, and respiratory rate.