This module provided a detailed example of the use of sampling to determine whether individuals could reduce

Question:

This module provided a detailed example of the use of sampling to determine whether individuals could reduce their resting heart rates through an aerobic exercise program.

Required:

Indicate whether each of the following situations reflects sampling risk (S), non sampling risk (NS), both sampling risk and non sampling risk (B), or neither sampling risk nor non sampling risk (N).

a. The scale on the instrument used to measure heart rates is malfunctioning.

b. At one location, you selected only members who participated in a more rigorous aerobics program.

c. At one location, your assistant inadvertently recorded measures immediately after the conclusion of an aerobics activity rather than after a five-minute rest period, as done in other locations.

d. Attendance is not monitored at all of the exercise sessions.

e. Your assistant makes an error in recording a number of measures.

f. Your sample is comprised of a disproportionate number of club members over the age of 65.

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Auditing and Assurance Services

ISBN: 978-1260152166

7th edition

Authors: Timothy Louwers, Allen Blay, David Sinason, Jerry Strawser, Jay Thibodeau

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