A management accountant is asked to report on customer satisfaction. The only data available come from customers who chose to complete an online survey after contacting the complaints helpline. Applying professional scepticism, which issue should the accountant highlight?

Correct answer: B) The sample is affected by selection bias, so the results may not represent the views of customers as a whole

Explanation

Only customers who contacted the complaints line and chose to respond are included, so the sample suffers from selection (self-selection) bias and is likely to overstate dissatisfaction. Professional scepticism means questioning whether data is complete and representative before using it, and disclosing its limitations. A larger biased sample is still biased.