An Auditor Selects a Sample Using a Random Number Generator

question 59

Multiple Choice

An auditor selects a sample using a random number generator, even though she believes the account being audited presents increased risk. This is a violation of:

• A) professional care.
• B) professional skepticism.
• C) Both a and b
• D) Neither a nor b.

---

Definitions:

Central Tendency

A statistical measure that identifies a single value as representative of an entire distribution of data, aiming to define the center of the data set with measures such as mean, median, and mode.

Outliers

Observations in data that are significantly different from the majority of the data points, potentially indicating a measurement error or a novel finding.

Central Tendency

A numerical value that summarizes an entire data distribution by identifying a central point, like the average, midpoint, or most frequent value.

Skewed Distributions

This refers to probability distributions where the values are not symmetrically distributed around the mean, often leading to a longer tail on one side of the distribution.