Which of the following is not a method used by auditors to control their exposure to sampling risk during the examination?
A) Determining an appropriate sample size.
B) Performing the appropriate audit procedure.
C) Ensuring that all items have an equal opportunity to be selected.
D) Evaluating sample results using a mathematical basis.

Question

Quizplus · Accepted Answer

Performing the appropriate audit procedure is related to audit quality, not specifically to controlling sampling risk. Sampling risk is controlled by determining sample size, ensuring equal selection opportunity, and evaluating results mathematically.

Which of the Following Is Not a Method Used by Auditors