Which one of the choices below is most correct regarding a cause of sampling risk?
A)Ineffective use of audit procedures
B)Testing less than the entire population
C)Use of extensive tests of controls
D)The use of random sampling

Question

Quizplus · Accepted Answer

Sampling risk is the risk that the auditor's conclusion based on a sample may be different from the conclusion they would reach if they examined every item in the population. Testing less than the entire population, as in the case of using a sample, increases the risk that the sample may not be representative of the entire population, leading to inaccurate conclusions. The other choices are not related to the cause of sampling risk.

Which One of the Choices Below Is Most Correct Regarding