The only thing(s)that might change when the auditor moves from statistical sampling to nonstatistical sampling is (are)
A)the sample testing method
B)the way the auditor evaluates the sample results
C)the sample evaluation method
D)the way the auditor obtains the sample results
E)the sample selection method
F)both A and C
G)both B and E
H)both D and E

Question

Quizplus · Accepted Answer

When moving from statistical to nonstatistical sampling, the way the auditor evaluates the sample results (B) and the sample selection method (E) might change. Statistical sampling uses probabilistic methods, while nonstatistical sampling relies on auditor judgment.

The Only Thing(s)that Might Change When the Auditor Moves from Statistical