When Performing a Test of a Control Over Cash Disbursements,a

question 6

Multiple Choice

When performing a test of a control over cash disbursements,a CPA 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 recorded in a systematic pattern before the sample can be drawn.
• B)May occur in a systematic pattern and destroy the sample randomness.
• C)May systematically occur more than once in the sample.
• D)Must be systematically replaced in the population after sampling.

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Definitions:

Basic Research

Research conducted to seek new knowledge and to explore and advance general scientific understanding.

Perceptions

The process of organizing, interpreting, and giving meaning to sensory information, leading to a subjective representation of reality.

Gestalt Psychology

The school of psychology that emphasizes that individuals perceive objects and patterns as whole units and that the perceived whole is more than the sum of its parts.

Describing Behavior

The process of detailing and explaining actions or reactions of individuals or groups in response to their environment or stimuli.