If the size of the sample to be used in a test of attributes is not determined by using statistical concepts, but the sample is chosen in accordance with random selection procedures:
A) no inferences can be drawn from the sample.
B) the auditor has committed a nonsampling error.
C) the auditor may or may not achieve the tolerable exception rate at the acceptable risk of assessing control risk too low.
D) the auditor will have to evaluate results using the principles of discovery sampling.

Question

Quizplus · Accepted Answer

Even though the sample size has not been determined using statistical concepts, random selection procedures still ensure that the sample is representative of the population. However, since the sample size has not been determined by statistical methods, the auditor may or may not achieve the tolerable exception rate at the acceptable risk of assessing control risk too low. This means the auditor needs to exercise professional judgment in evaluating the results obtained from the sample.

If the Size of the Sample to Be Used in a Test