Non-Sampling Risk Arises When an Auditor

question 68

Multiple Choice

Non-sampling risk arises when an auditor

• A) does not use sampling.
• B) uses an inappropriate audit procedure.
• C) tests all of the items in a population.
• D) spends too much time testing the accounts most at risk of material misstatement.

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Definitions:

Ineffective Leaders

Individuals in leadership positions who fail to inspire confidence, achieve objectives, or motivate their team, often due to a lack of skills, vision, or commitment.

Single Trait

A particular characteristic or quality that significantly defines or influences an individual's behavior or personality.

Political Tactics

Strategies used within an organization to gain advantage or support for one's ideas or objectives, often involving subtle or indirect influence.

Compromising

The process of making concessions or finding a middle ground to resolve conflicts or differences.