Which of the following best illustrates the concept of sampling risk? (A) A randomly chosen sample may

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Which of the following best illustrates the concept of sampling risk?

(A) A randomly chosen sample may not be representative of the population as a whole on the characteristic of interest.

(B) An auditor may select audit procedures that are not appropriate to achieve the specific objective.

(C) An auditor may fail to recognize errors in the documents examined for the chosen sample.

(D) The documents related to the chosen sample may not be available for inspection.

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Principles Of Auditing An Introduction To International Standards On Auditing

ISBN: 9780273684107

2nd Edition

Authors: Rick Stephan Hayes, Roger Dassen, Arnold Schilder, Philip Wallage

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