Non-Sampling Risk Ariswhen an Auditor

question 46

Multiple Choice

Non-sampling risk ariswhen an auditor:

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

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Definitions:

Stress

Stress refers to the psychological and physiological response to perceived challenges or threats in one's environment.

Exercise

Exercise is any bodily activity that enhances or maintains physical fitness and overall health and wellness.

Reduce

To decrease in size, amount, extent, or number.

Ice Water

Water that has been chilled to a temperature at or near its freezing point, often used for drinking or cooling purposes.