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Auditing Auditing Difficulty: Medium

'W'h'a't' 'i's' 'm'e'a'n't' 'b'y' 'n'e'g'a't'i'v'e' 'a's's'u'r'a'n'c'e'?' Floating assets are valued at____________? Which of the following is NOT an accepted method of selection in sampling? 'T'o' 't'e's't' 'w'h'e't'h'e'r' 's'a'l'e's' 'h'a'v'e' 'b'e'e'n' 'r'e'c'o'r'd'e'd',' 't'h'e' 'a'u'd'i't'o'r' 's'h'o'u'l'd' 'd'r'a'w' 'a' 's'a'm'p'l'e' 'f'r'o'm' 'a' 'f'i'l'e' 'o'f'_'_'_'_'_'_'_'_'_'_'?' Which of the following affects audit effectiveness?