Which of the following is an element of sampling risk as opposed to an element of nonsampling

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Which of the following is an element of sampling risk as opposed to an element of nonsampling risk?
a. Determining a sample size that is too small.
b. Performing an inappropriate audit procedure.
c. Failing to detect a control deviation.
d. Forgetting to perform a specified audit procedure.

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Internal Auditing Assurance & Advisory Services

ISBN: 9780894139871

4th Edition

Authors: Urton L. Anderson, Michael J. Head, Sridhar Ramamoorti, Cris Riddle, Mark Salamasick, Paul J. Sobel

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