This module provided a detailed example of the use of sampling to determine whether individuals could increase

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This module provided a detailed example of the use of sampling to determine whether individuals could increase their driving distance by using Wilson’s golf balls.

Required:
Indicate whether each of the following situations reflects sampling risk (S), non-sampling risk (NS), both sampling risk and non-sampling risk (B), or neither sampling risk nor non-sampling risk (N).
a. Distance markers on the practice range are incorrectly placed.
b. At one course, you arrive on the day of the club championship.
c. Some of the golfers are using 3- woods, not drivers, for their shots.
d. At one course, you arrive on ladies’ day, on which females have exclusive access to the course.
e. Wilson’s golf balls are all new, but some of the comparison golf balls are not. 

f. Your assistant makes an error in recording several driving distances.

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Auditing and Assurance Services

ISBN: 978-0077862343

6th edition

Authors: Timothy Louwers, Robert Ramsay, David Sinason, Jerry Straws

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