An advantage of using statistical over nonstatistical sampling methods in tests of controls is that the statistical methods
A)afford greater assurance and clarity than a nonstatistical sample of equal size.
B)provide an objective basis for quantitatively evaluating sample risks.
C)can more easily convert the sample into a dual-purpose test useful for substantive testing.
D)eliminate the need to use judgment in determining appropriate sample sizes.

Question

Quizplus · Accepted Answer

Statistical sampling methods provide an objective basis for quantitatively evaluating sample risks, while nonstatistical methods rely on judgment. This makes statistical methods more reliable and reduces the risk of bias in the selection of the sample. They also allow for the calculation of sample sizes that are appropriate to the level of risk, which is not possible with nonstatistical methods. Furthermore, statistical sampling can be used for both tests of controls and substantive testing.

An Advantage of Using Statistical Over Nonstatistical Sampling Methods in Tests