Question：You are the auditor of Nenox, a large public limited pharmaceuticals manufacturer. The audit is complex and high profile and it is particularly important that non-sampling risk is minimised.
 
Which of the following would have no effect on non-sampling risk?
 
A. Review the audit working papers more frequently.
 
B. Produce a detailed planning memorandum.
 
C. Use more experienced staff.
 
D. Increase the number of items selected for detailed testing.
 
The correct answer is: D
 
Increasing the number of items selected for detailed testing will impact on sampling risk but will have no effect on non-sampling risk.
 
The other three choices will have the effect of reducing non-sampling risk.


 
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