If a particular internal control is not followed by the client exactly 6% of the time, and the auditor's tests of that control find 3 control violations in a sample of 50, the sample is considered to be non-representative.

Question

Quizplus · Accepted Answer

The statement is incorrect. A sample is considered to be non-representative if it does not accurately reflect the population being tested, not solely based on the number of control violations found in the sample. The 6% non-compliance rate may indicate a weakness in the control, which should be further evaluated by the auditor.

If a Particular Internal Control Is Not Followed by the Client