When Evaluating Sample Test Results, Which of the Following Statements

question 21

Multiple Choice

When evaluating sample test results, which of the following statements is incorrect?

• A) If an auditor discovers errors when testing transactions or account balances, they will need to project the error to the population being tested.
• B) An auditor will not consider whether the population was stratified before being sampled.
• C) If an error is considered to be unique it will be removed before projecting remaining errors to the population.
• D) If the rate of deviation exceeds the tolerable rate the auditor will extend their testing.

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Definitions:

Training Program

An organized educational process which aims to improve individuals' skills and knowledge for a specific purpose or job.

Performance-based Reward

A system of compensation where employees are paid based on their performance level, often intended to motivate and incentivize high performance.

Employee Motivation

The degree of enthusiasm, dedication, and innovation that employees of a company bring to their roles.

Knowledge

Information, understanding, and skills that individuals acquire through experience or education.