When defining the population,
A) it may be necessary to define separate populations for different audit procedures.
B) the auditor may generalize only about the population that has been sampled.
C) auditors can define the population to include any items they want.
D) all of the above

Question

Quizplus · Accepted Answer

Each statement is correct regarding defining the population in an audit context. Auditors may need to define separate populations for different procedures, can only generalize about the sampled population, and have the flexibility to define the population to include any items relevant to the audit objectives.

When Defining the Population