The initial sample size is so-called because:
A) the auditor must take several samples to ensure randomness.
B) there is always another sample to be done.
C) the deviations must be evaluated before deciding whether the sample is sufficiently large to achieve the objectives.
D) the auditor must take several samples to ensure that the final sample is representative of the population.

Question

Quizplus · Accepted Answer

The initial sample size refers to the first sample taken by the auditor. The auditor should evaluate the deviations found in the initial sample before deciding whether the sample size is sufficient to achieve the sampling objectives. This will help the auditor determine whether additional testing is required or whether the initial sample provides enough evidence to support the conclusion.

The Initial Sample Size Is So-Called Because