Which one of the following is not a decision the auditor needs to make about attribute sampling?
A)Sample size
B)Selection of items included in the sample
C)Evaluation of sample information
D)Whether to document all phases

Question

Quizplus · Accepted Answer

Documentation of all phases is not specifically related to the decision-making process for attribute sampling. It is generally a good practice to document all phases of an audit, but it is not a decision specifically related to attribute sampling. In contrast, the auditor must make decisions about the sample size, selection of items included in the sample, and evaluation of sample information in order to conduct effective attribute sampling.

Which One of the Following Is Not a Decision the Auditor