The statement that is inaccurate is: The choice between non-statistical sampling and statistical sampling:
A) does not affect the selection of auditing procedures to be applied to the sample.
B) does affect the appropriateness of the evidence obtained about individual sample items.
C) does not affect the appropriate response by the auditor to errors found in the sample.
D) does not impact on the need to exercise professional judgement.

Question

Quizplus · Accepted Answer

The choice between non-statistical and statistical sampling primarily affects how the sample size is determined and how results are evaluated, rather than the appropriateness of the evidence obtained about individual sample items. Both methods require professional judgment and do not inherently change the nature of the evidence or the auditor's response to errors.

The Statement That Is Inaccurate Is: the Choice Between Non-Statistical