Which of the Following Characteristics of Samples Would Make the Sample

question 10

Multiple Choice

Which of the following characteristics of samples would make the sample more sufficient?

• A)Samples that contain at least one of each type of transaction that is in the population and have a high number of sample items.
• B)Samples that contain items with a high likelihood of error and have large dollar values as well as being representative of the population.
• C)Samples that contain multiple items from different layers of the population (strata)as well as all items that are above the materiality threshold.
• D)Samples that contain items that have a high likelihood of error as well as being related to the audit assertions that are being tested.