AICPA每日一练之AUD【2015-12-17】

高顿网校2015-12-17 12:48Lynn.yu
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When performing a test of a control with respect to control over cash disbursements, a CPA may use a systematic sampling technique with a start at any randomly selected item. The biggest disadvantage of this type of sampling is that the items in the population

A. Must be recorded in a systematic pattern before the sample can be drawn.

B. May occur in a systematic pattern, thus destroying the sample randomness.

C. May systematically occur more than once in the sample.

D. Must be systematically replaced in the population after sampling.

Answer:B

This answer is correct because if a cyclical or periodic pattern exists in the disbursements which is related to the attribute being tested, a bias may result in that the sample will not be random and the sampling results may not be valid (系统抽样).

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