An Auditor Tests a Sample of Transactions for Proper Authorization

question 2

Multiple Choice

An auditor tests a sample of transactions for proper authorization. Assume the auditor performs test of transactions and concludes that the authorization control is operating effectively when in fact it is not, this is termed:

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

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Definitions:

Ventricular Depolarization

A stage in the cardiac cycle where ventricles contract, triggered by electrical impulses that precede the pumping of blood.

ECG

Electrocardiogram, a medical test that measures the electrical activity of the heart to detect heart problems.

Plethysmogram

A graph or recording that measures changes in volume within an organ or whole body (often the blood volume changes in the limbs).

Pressure Wave

A type of wave mechanism that occurs when a fluid or gas changes velocity, often seen in the circulatory system as a pulse.