Audit Sampling Is the Application of an Audit Procedure

question 53

Multiple Choice

Audit sampling is the application of an audit procedure:

• A) using statistical methods to evaluate the propriety of the account balance or class of transactions.
• B) to less than 100 per cent of the items within an account balance or class of transactions for the purpose of evaluating some characteristics of the balance or class.
• C) applied to items selected randomly.
• D) on a test basis.