Respuesta :
Answer:
Non-sampling risk
Explanation:
Non-sampling risk happens from an incomplete examination of the available data.
Here investigator fails to recognize that an invoice had been forged. Thus, the data was examined in an incomplete way.
Answer:
B
Explanation:
Non sampling risk
A non sampling risk is a part of audit risk that outcome stems from an incomplete examination of the available data. This results from the failure of an auditor to catch a mistake or a misstatement. This can happen because an evidence was either misinterpreted or procedures were misapplied that were inappropriate.
Factors leading to Non samplimg risk are:
Failure to recognize or discover a material misstatement
Applying inappropriate audit procedures
Misinterpretting of audit test results
