When Testing Controls, Non-Sampling Risk Is the Risk That an Auditor

question 13

Multiple Choice

When testing controls, non-sampling risk is the risk that an auditor

• A) designs tests that are ineffective.
• B) does not select a sample.
• C) both a and b
• D) none of the above

---

Definitions:

Sebaceous Gland

A type of exocrine gland in the skin that secretes sebum, an oily substance, into hair follicles to lubricate and waterproof the skin and hair.

Epidermis

The outermost layer of skin, providing a protective barrier.

Collagen

A protein that provides structure and strength to connective tissues, such as skin, tendons, and ligaments.

Lunula

The visible part of the nail root, appearing as a whitish crescent shape at the base of the fingernail or toenail.