Historically, audit testing relied on population sampling. Due to the manual process of testing, auditors were unable to test entire populations. Auditors instead
A) selected random samples.
B) selected the entire population.
C) selected roughly 100 samples.
D) selected the first 50 samples.

Question

Quizplus · Accepted Answer

Auditors selected random samples from the entire population because it was impractical to test every item due to the manual and time-consuming nature of the process. Random sampling was a method to ensure that the selected samples were representative of the entire population, allowing auditors to make inferences about the entire population's accuracy and compliance based on the sample tested.

Historically, Audit Testing Relied on Population Sampling