Variables Estimation Sampling the Auditor Uses This Technique If They

question 35

Essay

Variables estimation sampling The auditor uses this technique if they expect more than a few errors in an account balance.This technique can be used when the concern is both understatement and overstatement,and is therefore different to representative sampling.Variables estimation sampling is usually applied to detect misstatements of the book values (carrying amounts or recorded values)of populations.

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Definitions:

Sarcomere

A segment of a striated muscle cell located between adjacent Z lines that serves as a unit of contraction.

Exoskeleton

An exoskeleton is a rigid external covering for the body in some invertebrate animals, especially arthropods, providing protection and support for the organism.

Gastrovascular Cavity

A gastrovascular cavity is a single internal cavity in certain simple animals that acts both in digestion and the distribution of nutrients.

Pedal Disk

The base of a cnidarian, such as a sea anemone or coral, that attaches to a substrate.