Factors affecting the persuasiveness of an audit sample size and items to select relate to:
A) proper selection of the items in the sample.
B) adequate sample size.
C) sufficiency of the evidence.
D) all of the above

Question

Quizplus · Accepted Answer

All three factors (proper selection of items in the sample, adequate sample size, and sufficiency of evidence) are important in determining the persuasiveness of an audit sample. Without proper selection of items, even a large sample size may not provide sufficient evidence. A small sample size may not be persuasive enough, even if the items selected are appropriate. Ultimately, the persuasiveness of the sample will depend on all three factors working together.

Factors Affecting the Persuasiveness of an Audit Sample Size and Items