As Part of the Audit of Sales,the Auditor Has Used

question 7

Multiple Choice

As part of the audit of sales,the auditor has used attribute sampling to select a sample of sales invoices.The auditor has examined the duplicate sales invoice to determine whether it was approved for credit.The client has a December year end.In October,the auditor conducted the interim audit and drew a sample of 40 items that covered the period from January to September.In order to be able to generalize to the sales population,the auditor should also

• A)select sample items from the rest of the year.
• B)increase the sample size in proportion to the total population size.
• C)use statistical methods to calculate sampling risk.
• D)use statistical methods to calculate nonsampling risk.