When planning the audit sample,
A) one objective of the tests of controls is to test the effectiveness of the controls.
B) audit sampling applies to analytical procedures.
C) audit sampling generally applies to automated controls.
D) the auditor must generalize from the sample to the population.

Question

Quizplus · Accepted Answer

D  Tests of controls aim to assess the effectiveness of controls, and when sampling, auditors generalize findings from the sample to the entire population.

When Planning the Audit Sample