Auditors who prefer statistical sampling to non statistical sampling may do so because statistical sampling helps the

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Auditors who prefer statistical sampling to non statistical sampling may do so because statistical sampling helps the auditor

a. Measure the sufficiency of the evidential matter obtained.

b. Eliminate subjectivity in the evaluation of sampling results.

c. Reduce the level of tolerable error to a relatively low amount.

d. Minimize the failure to detect a material misstatement due to non sampling risk.

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Auditing Integrated Concepts And Procedures

ISBN: 9781260299397

5th Edition

Authors: Donald H. Taylor, G. William Glezen

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