Q.Which of the following transactions is generally NOT suitable for Test Checking, and should instead be examined in full?
(A) A routine, small-value cash sale recorded dozens of times a day
(B) A one-off transaction involving the purchase of a major fixed asset
(C) A routine monthly rent payment of a fixed, recurring amount
(D) A repetitive, low-value stationery purchase

A large, one-off, non-recurring transaction is exactly the kind sampling is not designed to cover.

Section d lists categories of transactions that must always be checked in full, never merely sampled, because sampling is only a fair proxy for numerous, similar, routine, low-risk transactions. A one-off, unusual, or non-recurring transaction — such as the purchase of a major fixed asset — is, by definition, not part of a large repetitive population, and typically also involves a materially large amount, both of which independently justify full examination rather than sampling.

Option-by-option analysis:

• (A) Incorrect for this question — a routine, small-value cash sale recorded many times a day is exactly the kind of numerous, similar, low-risk transaction test checking is well-suited to sample. …