When the auditor decides to select less than 100 percent of the population for testing, the auditor is said to use
A) audit sampling.
B) representative sampling.
C) poor judgment.
D) estimation sampling.

Question

Quizplus · Accepted Answer

Audit sampling is the process of selecting less than 100 percent of the population for testing. This sampling approach helps the auditor to obtain sufficient and appropriate evidence to support the audit opinion without examining every single item in the population. Representative sampling and estimation sampling are both types of audit sampling methods. Poor judgment is not a valid answer option.

When the Auditor Decides to Select Less Than 100 Percent