Non-sampling error occurs when audit tests do not uncover existing exceptions in the sample.

Question

Quizplus · Accepted Answer

Non-sampling error can occur when the audit procedures used are not effective in detecting existing exceptions in the population or when there are factors that affect the reliability of the information being tested. Sampling error, on the other hand, occurs when the sample selected for testing is not representative of the population from which it was drawn.

Non-Sampling Error Occurs When Audit Tests Do Not Uncover Existing