Non-statistical sampling may be utilised for:
$\begin{array}{ll}
\text {Tests of controls }& \text { Substantive testing} \\end{array}$
A) $\begin{array}{ll} \quad\text {Yes} &\quad\quad\quad\quad\quad\quad\quad \text {Yes} \\end{array}$
B) $\begin{array}{ll}\quad \text {Yes }& \quad\quad\quad\quad\quad\quad\quad\text { No }\\end{array}$
C) $\begin{array}{ll} \quad\text {No} & \quad\quad\quad\quad\quad\quad\quad\quad\text { No} \\end{array}$
D) $\begin{array}{ll} \quad\text {No }&\quad\quad\quad\quad\quad\quad\quad\quad \text { Yes}\end{array}$

Question

Non-statistical sampling may be utilised for:
 $\begin{array}{ll} 
 \text {Tests of controls }& \text { Substantive testing} \\end{array}$
A)  $\begin{array}{ll} \quad\text {Yes} &\quad\quad\quad\quad\quad\quad\quad  \text {Yes} \\end{array}$
B)  $\begin{array}{ll}\quad \text {Yes }& \quad\quad\quad\quad\quad\quad\quad\text { No }\\end{array}$
C) $\begin{array}{ll} \quad\text {No} & \quad\quad\quad\quad\quad\quad\quad\quad\text { No} \\end{array}$
D)  $\begin{array}{ll} \quad\text {No }&\quad\quad\quad\quad\quad\quad\quad\quad \text { Yes}\end{array}$

Quizplus · Accepted Answer

Non-statistical sampling can be used for both tests of controls and substantive testing. It allows auditors to use their judgment to select sample items, which can be applied in both contexts.

Non-Statistical Sampling May Be Utilised For Tests of controls Substantive testing\begin{array}{ll} \text {Tests of controls }& \text { Substantive testing} \\\end{array}Tests of controls ​ Substantive testing​

Non-Statistical Sampling May Be Utilised For $\begin{array}{ll} \text {Tests of controls }& \text { Substantive testing} \\\end{array}$