An Auditor Using Nonstatistical Sampling Cannot Formally Measure Sampling Error

question 5

Multiple Choice

An auditor using nonstatistical sampling cannot formally measure sampling error and therefore must subjectively consider the possibility that the true population misstatement exceeds a tolerable amount. Which of the following factors should be considered by the auditor in making this assessment?

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Definitions:

Orbicularis Oris

A muscle around the mouth that allows the lips to close or pucker.

Puckers Mouth

The action of contracting the muscles around the mouth, often resulting in a wrinkled or protruded appearance.

Trapezius Muscle

A large superficial muscle that extends from the occipital bone to the lower thoracic vertebrae and to the scapula, involved in moving, rotating, and stabilizing the scapula and extending the neck.

Laterally Flex

To bend the body or a part of the body to the side.