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What Is Sampling Risk

Question 49

Multiple Choice

What is sampling risk?


A) The risk that the auditor's conclusion based on a sample may be different from the conclusion if the entire population were subjected to the same audit procedure.
B) The risk that the auditor expresses an opinion on the financial statements based on other audits.
C) The risk that the auditor reaches an erroneous conclusion for any reason not related to sampling risk.
D) The risk that the auditor concludes that a material misstatement exists when it does not.

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