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1.The audit manager has asked you to review the results of some statistical sampling testing, which resulted in 20% of the payables balance being tested.
The testing results indicate that there is a $45,000 error in the sample: $20,000 which is due to invoices not being recorded in the correct period as a result of weak controls and additionally there is a one-off error of $25,000 which was made by a temporary clerk.
What would be an appropriate course of action on the basis of these results?
A The error is immaterial and therefore no further work is required
B The effect of the control error should be projected across the whole population
C Poppy Co should be asked to adjust the payables figure by $45,000
D A different sample should be selected as these results are not reflective of the population