In non-statistical sampling which of the following is not a benefit?
A) Additional software is not required.
B) It requires audit judgement to determine an appropriate sample size.
C) The auditor can use prior expectations about errors in the account.
D) It may take less time to plan, select and evaluate the sample.

Question

Quizplus · Accepted Answer

Non-statistical sampling does not inherently require audit judgment to determine an appropriate sample size; this is a characteristic more associated with statistical sampling, where specific statistical methods are used to determine sample size based on desired confidence levels and error tolerances. Non-statistical sampling relies more on auditor judgment for other aspects of the sampling process, such as selecting items for the sample based on risk assessments or other criteria, rather than for determining the size of the sample.

In Non-Statistical Sampling Which of the Following Is Not a Benefit