If the Size of the Sample to Be Used in a Particular

question 52

Multiple Choice

If the size of the sample to be used in a particular test of attributes has NOT been determined by using statistical concepts, but the sample has been chosen in accordance with random selection procedures:

• A) the auditor has committed a non- sampling error.
• B) the auditor will have to evaluate the results by reference to the principles of discovery sampling.
• C) the auditor may or may not achieve the tolerable deviation rate at the acceptable risk of assessing control risk too low.
• D) no inferences can be drawn from the sample.