If an Auditor Is Sampling to Test Compliance with a Particular

Multiple Choice

If an auditor is sampling to test compliance with a particular company policy, which of the following factors should not affect the allowable level of sampling risk?

A) The experience and knowledge of the auditor.
B) The adverse consequences of noncompliance.
C) The acceptable level of risk of making an incorrect audit conclusion.
D) The cost of performing auditing procedures on sample selections.