When errors are found in a sample, auditors in practice generally assume
A) that the population errors cannot be determined.
B) that the population errors are larger than the sample errors.
C) that the population errors are smaller than the sample errors.
D) that the actual sample errors are representative of the population errors.

Question

Quizplus · Accepted Answer

When auditors find errors in a sample, they generally assume that these errors are representative of the population errors. This assumption is based on the principle that a well-chosen sample reflects the characteristics of the entire population.

When Errors Are Found in a Sample, Auditors in Practice