Problem

An auditor is examining an important internal control in his audit of ABC Company. Because...

An auditor is examining an important internal control in his audit of ABC Company. Because the account balance affected by this control is highly susceptible to fraud, he will reject the sample if even one deviation is discovered. What type of sampling plan should he use?

A. Attributes sampling.

B. Discovery sampling.

C. Sequential sampling.

D. Statistical sampling.

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