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:

Cardiac

Pertaining to the heart, its structure, function, or diseases.

Multinucleated

Describes cells that contain more than one nucleus, often found in certain muscle fibers and some pathogens.

Spindle Shaped

Describes cells that have tapered ends, commonly seen in smooth muscle cells involved in involuntary movements.

Involuntary

Actions or reactions that occur without conscious control, such as the heartbeat or reflexes.