Non-sampling risk is the risk that
A) an auditor selects an inappropriate method to select a sample.
B) an auditor reaches an inappropriate conclusion for any reason not related to sampling risk.
C) the sample chosen is not representative of the whole population.
D) none of the above

Question

Quizplus · Accepted Answer

Non-sampling risk refers to the risk of reaching an incorrect conclusion for reasons that are not related to sampling, such as errors or biases in the auditor's judgment, misinterpretation of evidence, or inadequate testing procedures. Choices A and C relate to sampling risk, which is a separate concept. Choice D is incorrect as one of the other choices is a correct response.

Non-Sampling Risk Is the Risk That