When selecting a sample of items to perform a test of controls,all of the following should be true of a representative sample,except
A)The transactions have been processed by the entity throughout the year.
B)The transactions should be limited to those processed in a specific geographic area.
C)The transactions have been processed by different individuals.
D)The transactions represent both large and small dollar amounts.

Question

Quizplus · Accepted Answer

The transactions should not necessarily be limited to a specific geographic area, as this may not be relevant to the test of controls. The other options are important factors in selecting a representative sample for the test of controls.

When Selecting a Sample of Items to Perform a Test