When testing controls,non-sampling risk is the risk that an auditor:
A)does not select a sample
B)both a and b
C)designs tests that are ineffective
D)none of the above

Question

Quizplus · Accepted Answer

Non-sampling risk is the risk that exists when an auditor designs ineffective tests or fails to properly evaluate the results of testing. It is not related to whether a sample is selected or not, so options A and B are not correct. Therefore, option C is the best choice because it accurately describes non-sampling risk.

When Testing Controls,non-Sampling Risk Is the Risk That an Auditor