For a given audit procedure, the evidence obtained from a sample of 200 would ordinarily be:
A) more sufficient than from a sample of 100.
B) less competent than from a sample of 100.
C) less sufficient than from a sample of 100.
D) more competent than from a sample of 100.

Question

Quizplus · Accepted Answer

With a larger sample size, the evidence obtained is typically more sufficient as it provides a larger representation of the population being audited, reducing the likelihood of errors and increasing the reliability of the audit findings. Therefore, a sample of 200 would generally provide more evidence and be more sufficient than a sample of 100.

For a Given Audit Procedure, the Evidence Obtained from a Sample