Which of the Following Best Illustrates the Concept of Sampling

question 38

Multiple Choice

Which of the following best illustrates the concept of sampling risk?

• A) The documents related to the chosen sample may not be available for inspection.
• B) An auditor may fail to recognise deviations in the documents examined for the chosen sample.
• C) An auditor may select audit procedures that are not appropriate to achieve the specific objective.
• D) A randomly chosen sample may not be representative of the population as a whole for the characteristic of interest.

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