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: Increase the number of items selected for detailed testing.

　　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.