Discovery sampling is ordinarily used when deviations from control procedures occur at a relatively low rate and are extremely important in the audit examination.

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Quizplus · Accepted Answer

Discovery sampling is indeed used when deviations from control procedures occur at a relatively low rate and are extremely important in the audit examination. It involves examining a larger sample size compared to classical sampling methods, to increase the likelihood of detecting errors or irregularities.

Discovery Sampling Is Ordinarily Used When Deviations from Control Procedures