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 be limited to a specific geographic area as this could lead to a biased sample. The other options are all important characteristics of a representative sample: transactions processed throughout the year, processed by different individuals, and representing both large and small dollar amounts.

When Selecting a Sample of Items to Perform a Test