If the size of the sample to be used in a particular test of attributes has NOT been determined by using statistical concepts, but the sample has been chosen in accordance with random selection procedures:
A) the auditor may or may not achieve the tolerable deviation rate at the acceptable risk of assessing control risk too low.
B) the auditor will have to evaluate the results by reference to the principles of discovery sampling.
C) no inferences can be drawn from the sample.
D) the auditor has committed a non-sampling error.

Question

Quizplus · Accepted Answer

Random selection procedures do not involve determining the sample size based on statistical concepts such as calculating the required sample size to achieve a desired level of precision or reliability. Therefore, the sample size chosen may or may not be adequate to achieve the tolerable deviation rate at the acceptable risk of assessing control risk too low. This means that the auditor may need to perform additional procedures, such as using the principles of discovery sampling, to evaluate the results of the sample. However, this does not mean that no inferences can be drawn from the sample or that the auditor has committed a non-sampling error.

If the Size of the Sample to Be Used in a Particular