If the size of the sample to be used in a particular test of attributes has NOT been determined by using statistical concepts, but the sample has been chosen in accordance with random selection procedures:
A) the auditor has committed a non- sampling error.
B) the auditor will have to evaluate the results by reference to the principles of discovery sampling.
C) the auditor may or may not achieve the tolerable deviation rate at the acceptable risk of assessing control risk too low.
D) no inferences can be drawn from the sample.

Question

Quizplus · Accepted Answer

The auditor may or may not achieve the tolerable deviation rate at the acceptable risk of assessing control risk too low. The sample size should be determined using statistical concepts to ensure that the sample is representative of the population and that the auditor can draw valid conclusions from the sample results. Without this, there is a risk that the sample may be too small or not properly selected, which could lead to inaccurate conclusions being drawn about the population.

If the Size of the Sample to Be Used in a Particular