When testing controls, non-sampling risk is the risk that an auditor
A) designs tests that are ineffective.
B) does not select a sample.
C) both a and b
D) none of the above

Question

Quizplus · Accepted Answer

Non-sampling risk relates to the risk of an auditor coming up with the incorrect conclusion as a result of ineffective testing methods, rather than an incorrect conclusion drawn from a faulty sample. Choice B is incorrect since it pertains to sampling risk. Therefore, Choice A is the best answer.

When Testing Controls, Non-Sampling Risk Is the Risk That an Auditor