The auditor using nonstatistical attributes sampling,but who nevertheless has chosen the sample in conformity with random selection procedures:
A)Need not consider the risk of assessing control risk too low.
B)Has committed a nonsampling error.
C)Will have to use discovery sampling techniques to evaluate the results.
D)Should compare the deviation rate of the sample to the tolerable rate.

Question

Quizplus · Accepted Answer

Even though the auditor has used nonstatistical attributes sampling, selecting the sample randomly minimizes the possibility of sampling bias. Therefore, the auditor should compare the deviation rate of the sample to the tolerable rate to determine whether control risk can be assessed at a level below high.

The Auditor Using Nonstatistical Attributes Sampling,but Who Nevertheless Has Chosen