The Formula for Nonstatistical Sampling for Tests of Account Balances

Multiple Choice

The formula for nonstatistical sampling for tests of account balances provided by the AICPA

A) Must be used for nonstatistical sampling.
B) Includes a provision for the risk of incorrect acceptance.
C) Is affected by the nature of other substantive procedures used to test the account balance.
D) Is largely based on the variation of items in the account.