The auditor may use which of the following criteria when using the directed sample selection technique?
A) Items most likely to contain misstatements.
B) Items containing selected population characteristics.
C) Large dollar coverage.
D) Any of the above.

Question

Quizplus · Accepted Answer

The auditor may use any of the criteria mentioned in the options while using the directed sample selection technique. The choice of criteria depends on the auditor's professional judgment and the specific audit objective. For example, the auditor may select items that are most likely to contain misstatements or have large dollar coverage, or items that contain selected population characteristics or unique attributes. Therefore, option D is the best choice, as it encompasses all the mentioned criteria.

The Auditor May Use Which of the Following Criteria When