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.

Question

Quizplus · Accepted Answer

Non-sampling risk arises from factors other than sampling, such as using an inappropriate audit procedure. Therefore, the use of an inappropriate audit procedure is the best choice for causing non-sampling risk to arise.

Non-Sampling Risk Ariswhen an Auditor