Auditing & Assurance Services 6th Edition by Timothy Louwers

تمرين 508

Sampling and Nonsampling Risk. This module provided a detailed example of the use of sampling to determine whether individuals could increase their driving distance by using Wilson's golf balls.
Required:
Indicate whether each of the following situations reflects sampling risk (S), nonsampling risk (NS), both sampling risk and nonsampling risk (B), or neither sampling risk nor nonsampling risk (N).
a. Distance markers on the practice range are incorrectly placed.
b. At one course, you arrive on the day of the club championship.
c. Some of the golfers are using 3-woods, not drivers, for their shots.
d. At one course, you arrive on ladies' day, on which females have exclusive access to the course.
e. Wilson's golf balls are all new, but some of the comparison golf balls are not.
f. Your assistant makes an error in recording several driving distances.