The process of selecting a sample _______.
A)should be biased, and the auditor should attempt to obtain a representative sample of the items in the balance or transaction class being sampled
B)should be unbiased, and the auditor should attempt to obtain a representative sample of the items in the balance or transaction class being sampled
C)should be unbiased, and the auditor should attempt to obtain a certain sample of the items in the balance or transaction class being sampled
D)should be determined in conjunction with the client's internal auditors

Question

Quizplus · Accepted Answer

The process of selecting a sample should be unbiased to avoid any potential sampling errors. The auditor should attempt to obtain a representative sample of the items in the balance or transaction class being sampled to provide a reasonable basis for the conclusion. A biased sample could lead to incorrect conclusions about the entire population. The sample selection process should be determined by the auditor independently, based on their professional judgment and experience, without influence from the client's internal auditors.

The Process of Selecting a Sample _______