Sometimes the Auditor Makes Decisions About Sample Size for a Test

question 40

Multiple Choice

Sometimes the auditor makes decisions about sample size for a test of controls related to

• A)how often the control occurs
• B)how often the control fails
• C)where the control occurs
• D)where the control fails

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Definitions:

Subjective

relates to personal opinions, interpretations, or feelings rather than facts.

Halo Effect

A cognitive bias where an observer's overall impression of a person, company, brand, or product influences the observer's feelings and thoughts about that entity's character or properties.

Structured Interview

An interview method where each interviewee is asked the same set of predetermined questions in a specific order.

Observer Drift

A phenomenon where there is a gradual shift or deviation in the way observers record or interpret information over time.