Auditors Who Prefer Statistical Sampling to Nonstatistical Sampling May Do

question 22

Multiple Choice

Auditors who prefer statistical sampling to nonstatistical sampling may do so because statistical sampling helps the auditor:

• A)measure the sufficiency of the evidential matter obtained.
• B)eliminate the cost of training auditors in the proper use of sampling techniques.
• C)reduce the level of tolerable misstatement to a relatively low amount.
• D)minimize the failure to detect a material misstatement due to nonsampling risk.

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Definitions:

Brightness

The perception of how luminous an object appears, measured in lumens or subjective visual assessment.

Purity

The quality or state of being free from contamination, adulteration, or imperfection; often associated with moral or ethical cleanliness.

Wavelength

The gap between one peak of a wave and the next, particularly in sound waves or electromagnetic waves.

Subliminal

Pertaining to stimuli or psychological processes that occur below the threshold of conscious awareness.