The Auditor Decided to Test Accounts Payable by Sending Confirmations

question 14

Multiple Choice

The auditor decided to test accounts payable by sending confirmations to selected vendors. The auditor's best approach in selecting the vendor accounts to confirm is to __________.

• A) select vendor accounts with large balances
• B) select vendor accounts at random in order to apply a statistical sampling procedure
• C) select vendor accounts with small or zero balances
• D) select vendor accounts that are past due

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Definitions:

Surgical Gloves

Sterile gloves worn by medical personnel during surgical procedures to prevent contamination and maintain a sterile environment.

Nondominant Hand

The hand that is less preferred or less skilled for performing tasks, opposite to the dominant or primary hand used.

Dominant Hand

The hand that is most used for performing tasks and is generally more skilled and stronger than the other hand.

Transient Hand Flora

Microorganisms temporarily residing on the skin of the hands, which can vary and be removed with proper hand hygiene.