After deciding on the sample size for a particular audit procedure, the auditor is then restricted in deciding which items in the population to test.

Name: After deciding on the sample size for a particular audit procedure, the auditor is then restricted in deciding which items in the population to test.
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The auditor can use judgment and audit risk assessments to select specific items for testing, including high-value or high-risk items, and is not strictly limited by the initial sample size decision.

After Deciding on the Sample Size for a Particular Audit