Which of the following is not a test using sampling?
A) Select every tenth goods received note and match to the purchase invoice
B) Randomly pick a number of disposals of non -current (fixed) assets from the non-current assets register and inspect authorisation for sale documents and sales invoices
C) Select all payables (purchase) ledger balances in excess of £15,000 and reconcile to suppliers statements
D) Test all calculations of wages paid and deductions from payroll in week 31

Question

Quizplus · Accepted Answer

Options A, B, and D involve selecting a subset of data (every tenth note, a random selection of disposals, and all calculations from a specific week, respectively), which are examples of sampling methods. Option C involves examining all items above a certain threshold, which is not sampling but rather a form of 100% examination for a specific criterion.

Which of the Following Is Not a Test Using Sampling