Auditing & Assurance Services 6th Edition by Timothy Louwers

Exercise 183

Which of the following courses of action would an audit team most likely follow in planning a sample of cash disbursements if the audit team is aware of several unusually large cash disbursements?
A) Increase the sample size to reduce the effect of the unusually large disbursements.
B) Continue to draw new samples until all unusually large disbursements appear in the sample.
C) Set the tolerable deviation rate at a lower level than originally planned.
D) Stratify the cash disbursements population so that the unusually large disbursements are selected.