Auditors can increase the likelihood of a sample being representative by using professional care in the design of the sampling process, in the selection of the sample, and in the evaluation of the sample results.

Question

Quizplus · Accepted Answer

This statement is true as auditors need to ensure that their sampling process is well-designed, the sample selection is unbiased and random, and the evaluation of the sample results is accurate and reliable to increase the likelihood of a sample being representative. Professional care is crucial in each step of the sampling process to achieve reliable audit evidence.

Auditors Can Increase the Likelihood of a Sample Being Representative