Which of the Following Is an Accurate Statement Regarding Sampling

question 56

Multiple Choice

Which of the following is an accurate statement regarding sampling?

• A) A 95 percent confidence level provides a 5 percent sampling risk.
• B) The auditor can perform the audit tests only after the sample items are selected.
• C) The purpose of planning the sample is to make sure that the audit tests are performed in a manner that provides the desired sampling risk and minimizes the likelihood of nonsampling errors.
• D) All of the above are accurate statements.

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Definitions:

Defects Per Unit

A measure of the average number of defects found in each unit of a product.

Acceptance Sampling

A statistical quality control method used to decide whether to accept or reject a batch of material based on the inspection of a sample, aiming to ensure product quality while minimizing inspection costs.

LTPD

Lot Tolerance Percent Defective, a statistical measure in quality control that represents the maximum acceptable defect rate for a batch of products.

Defects

Imperfections or faults in a product that cause it to fall short of its intended quality or functionality.