While performing an accounts payable engagement, a senior auditor wants to conduct several tests of controls for travel expenses. Which of the following actions are most appropriate for the senior auditor to undertake?
1. Ensure all tests use a random sampling technique.
2. Consider a judgmental approach for the sample size.
3. Assess testing errors through root cause analysis.
4. Ensure that the entire data set is tested.
The most appropriate actions for the senior auditor are to consider a judgmental approach for the sample size and assess testing errors through root cause analysis. A judgmental approach may be better suited for determining the sample size based on the auditor's expertise and understanding of the risk areas and materiality. Assessing testing errors through root cause analysis helps identify the underlying issues contributing to these errors, which is crucial for improving internal controls. Random sampling, while a valid technique, is not necessarily the only method appropriate for this engagement. Testing the entire data set is also not practical or necessary in most auditing scenarios.
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