Factors effecting the persuasiveness of an audit sample size and items to select relate to:
A) proper selection of the items in the sample.
B) sufficiency of the evidence.
C) adequate sample size.
D) all of the above

Question

Quizplus · Accepted Answer

All of the above factors - proper selection of items, sufficiency of evidence, and adequate sample size - can impact the persuasiveness of an audit sample. Proper selection of items ensures that the sample is representative of the population and covers all significant areas. Sufficiency of evidence refers to the quantity and quality of evidence gathered, which may vary depending on the risk of material misstatement. A larger sample size may increase the persuasiveness and reliability of an audit sample if it is used appropriately. All three factors are important in producing a persuasive and effective audit sample.

Factors Effecting the Persuasiveness of an Audit Sample Size and Items