16)

Which of the following is an accurate statement regarding sampling distribution?

A)

A sampling distribution is a sample with characteristics the same as those of the population.

B)

Sampling distributions allow the auditor to make probability statements about the likely representativeness of any sample that is in the distribution.

C)

Each population exception rate and sample size has the same sampling distribution.

D)

Auditors cannot use sampling distributions to draw statistical conclusions about the unknown population being sampled.

17)

When making the sampling decisions for accounts receivable confirmations,

A)

it is important to sample some items for every material segment of the population.

B)

if management refuses to allow the auditor to send confirmation requests to certain customers, the auditor must withdraw from the engagement.

C)

inherent risk does not impact the sample size.

D)

stratification of the sample is discouraged under current auditing standards.