When testing controls,sampling risk is the risk that the auditor:
A)concludes that their client's internal controls are effective when they are ineffective
B)both a and b
C)concludes that their client's internal controls are ineffective when they are effective
D)none of the above

Question

Quizplus · Accepted Answer

Sampling risk includes both the risk of concluding that controls are effective when they are not (Type II error) and the risk of concluding that controls are ineffective when they are effective (Type I error).

When Testing Controls,sampling Risk Is the Risk That the Auditor