If the size of the sample to be used in a particular test of controls has not been determined by utilizing statistical concepts, but the sample has been chosen in accordance with random selection procedures:
A)no inferences can be drawn from the sample.
B)the auditor has committed a nonsampling error.
C)depending on the size of the sample chosen, the auditor may actually achieve desired precision.
D)the auditor will have to evaluate the results by reference to the principles of discovery sampling.

Question

Quizplus · Accepted Answer

Even if the sample size has not been determined by statistical concepts, if the sample has been chosen randomly, there is still a chance that the sample may achieve the desired precision. However, the precision cannot be guaranteed without statistical considerations, and the results will need to be evaluated based on the principles of discovery sampling.

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