In which of the following examples has random selection been used to select the

In which of the following examples has random

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5. In which of the following examples has random selection been used to select the audit sample? A A computer-assisted audit technique (CAAT) has been used to select 50 items from the inventorypopulation by reference to a random number function in the CAAT. Inventory items have a four-digitidentifier. The CAAT selects all items in the inventory list that correspond with the last four digits of therandom number chosen by the CAAT.B A computer-assisted audit technique (CAAT) has been used to select 50 items from theinventory population by reference to a random number function in the CAAT. The first item selected isthat which corresponds with the random number selected by the CAAT. Thereafter every 50th item ischosen.C A random number table containing six-digit random numbers has been used to assist with selection.The auditor selects 20 items by choosing a starting point corresponding with the first number appearingin the random number table and then selects every 20th item thereafter.D An auditor selects 30 cheque requisitions for evidence of authorisation by locating the file of chequerequisitions and choosing 30 items without conscious bias. 6. An auditor is testing authorisation procedures in the purchasing section. He has selected 40 itemsfrom the purchase order file using a random number generator. Which of the following problemsnoted would not be considered an error in this test? 6
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7. Which of the following approaches is an appropriate sampling approach for testing controls?
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