Which of the following is not considered when obtaining audit evidence through sampling?
A)The effectiveness of control procedures.
B)The efficiency of control procedures.
C)The dollar accuracy of account balances.
D)The dollar accuracy of classes of transactions.

Question

Quizplus · Accepted Answer

The efficiency of control procedures is not typically considered when obtaining audit evidence through sampling. Audit sampling primarily focuses on the effectiveness of controls, accuracy of account balances, and transaction classes, rather than on how efficiently those controls operate.

Which of the Following Is Not Considered When Obtaining Audit