An auditor could determine how many items need to be selected from the population for a particular audit test by consulting:
A) ASA 530.
B) ASA 500.
C) ASA 300.
D) none of the above

Question

Quizplus · Accepted Answer

ASA 530 specifically deals with the auditor's responsibility to design and perform audit procedures in response to assessed risks, including determining the sample size for a particular audit test. ASA 500 deals with overall objectives for audit engagements, and ASA 300 deals with the auditor's responsibilities to plan and perform an audit.

An Auditor Could Determine How Many Items Need to Be