Sampling and Nonsampling Risk. This module provided a detailed example of the use ofsampling to determine whether individuals could reduce their resting heart rates through anaerobic exercise program.Required:Indicate whether each of the following situations reflects sampling risk (S), nonsamplingrisk (NS), both sampling risk and nonsampling risk (B), or neither sampling risk nor nonsampling risk (N). a. The scale on the instrument used to measure heart rates is malfunctioning.b. At one location, you selected only members who participated in a more rigorous aerobicsprogram.c. At one location, your assistant inadvertently recorded measures immediately after theconclusion of an aerobics activity rather than after a five-minute rest period, as done inother locations.d. Attendance is not monitored at all of the exercise sessions.e. Your assistant makes an error in recording a number of measures.f. Your sample is comprised of a disproportionate number of club members over the age of 65.

Auditing: A Risk Based-Approach (MindTap Course List)
11th Edition
ISBN:9781337619455
Author:Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg
Publisher:Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg
Chapter8: Specialized Audit Tools: Attributes Sampling, Monetary Unit Sampling, And Data Analytics Tools
Section: Chapter Questions
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Sampling and Nonsampling Risk. This module provided a detailed example of the use of
sampling to determine whether individuals could reduce their resting heart rates through an
aerobic exercise program.
Required:
Indicate whether each of the following situations reflects sampling risk (S), nonsampling
risk (NS), both sampling risk and nonsampling risk (B), or neither sampling risk nor nonsampling risk (N).

a. The scale on the instrument used to measure heart rates is malfunctioning.
b. At one location, you selected only members who participated in a more rigorous aerobics
program.
c. At one location, your assistant inadvertently recorded measures immediately after the
conclusion of an aerobics activity rather than after a five-minute rest period, as done in
other locations.
d. Attendance is not monitored at all of the exercise sessions.
e. Your assistant makes an error in recording a number of measures.
f. Your sample is comprised of a disproportionate number of club members over the age of 65.

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