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Jerry Tim Is Examining an Important Internal Control in the Audit

Question 79

Multiple Choice

Jerry Tim is examining an important internal control in the audit of Langly Company.In past audits,deviations from this control have been observed at a minimal rate (less than 0.1 percent) ; however,because the account balance affected by this control is highly susceptible to fraud,it is important that Jerry obtain a high level of assurance that deviations occur at no higher than a predetermined (low) rate.Which of the following sampling methods would Jerry most likely use to evaluate this control?


A) Attributes sampling.
B) Discovery sampling.
C) Sequential sampling.
D) Statistical sampling.

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