
Which of the following characteristics of samples would make the sample more sufficient?
A) Samples that contain at least one of each type of transaction that is in the population and have a high number of sample items.
B) Samples that contain items with a high likelihood of error and have large dollar values as well as being representative of the population.
C) Samples that contain multiple items from different layers of the population (strata) as well as all items that are above the materiality threshold.
D) Samples that contain items that have a high likelihood of error as well as being related to the audit assertions that are being tested.
Correct Answer:
Verified
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