Non-Sampling Risk Arises When an Auditor

question 58

Multiple Choice

Non-sampling risk arises when an auditor:

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

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Definitions:

Professional Judgment

The application of experience, knowledge, and wise decisions in a professional setting to solve problems or make decisions.

Unscheduled Patient

A patient who arrives for medical care without a previously arranged appointment, often in emergency situations or walk-in clinics.

Chest Pain

A symptom often associated with cardiac problems but can also be caused by other health issues such as gastrointestinal, muscular, or respiratory conditions.

Integrity

Integrity refers to the quality of being honest and having strong moral principles, or the state of being whole and undivided.