An Auditor Tests a Sample of Transactions for Proper Authorization

question 71

Multiple Choice

An auditor tests a sample of transactions for proper authorization. She concludes that the control is not operating effectively, although it actually is. This is an example of:

• A) sampling error.
• B) sampling risk.
• C) detection risk.
• D) All of the above.

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Definitions:

Ejection

The process of driving or pushing something out.

Diastole

The phase of the heart cycle during which the heart muscles relax and the chambers fill with blood.

AV Valves

Atrioventricular valves; heart valves located between the atria and ventricles that prevent backflow of blood.

Isovolumetric Contraction

A phase in the cardiac cycle where the ventricles contract with no change in volume because all heart valves are closed.