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Which of the following is not an example of non-sampling risk ?

  • A.Failing to evaluate results properly
  • B.Use of an audit procedure inappropriate to achieve to a given audit objective
  • C.Obtaining an unrepresentative sample
  • D.Failure to recognize an error

Answer: C

The one that is not non-sampling risk is obtaining an unrepresentative sample.

In auditing, sampling risk is the risk that the sample examined does not represent the population, so the auditor's conclusion would differ from what testing every item would show. An unrepresentative sample is the very definition of sampling risk.

Non-sampling risk comes from everything else: using an audit procedure that does not suit the objective, failing to recognise an error in an item examined, or misjudging the results. These could happen even if every item were tested.

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