Non-Sampling Risk Is Typically Controlled by _______

Multiple Choice

Non-sampling risk is typically controlled by _______.

A) the internal audit function
B) a firm's quality control procedures and the review of audit work performed by a manager or partner on the audit team or an engagement quality control reviewer.
C) a client's quality control procedures and the review of audit work performed by a manger or partner on the audit team or an engagement quality control reviewer.
D) an increased confidence level when performing statistical tests