One cause of nonsampling risk is:
A) testing less than the entire population.
B) use of extensive tests of controls.
C) the possibility that a properly- selected sample still may not be representative.
D) ineffective use of audit procedures.

Question

Quizplus · Accepted Answer

Nonsampling risk refers to the risk that the auditor reaches an incorrect conclusion for any reason not related to the sampling risk, such as the use of inappropriate or ineffective audit procedures. Testing less than the entire population and the possibility that a properly-selected sample may not be representative are related to sampling risk, not nonsampling risk. The use of extensive tests of controls does not inherently cause nonsampling risk.

One Cause of Nonsampling Risk Is