If the size of the sample to be used in a particular test of controls has not been determined by utilizing statistical concepts, but the sample has been chosen in accordance with random selection procedures
A) No inferences can be drawn from the sample.
B) The auditor has committed a nonsampling error.
C) Depending on the size of the sample chosen, the auditor may actually achieve desired precision.
D) The auditor will have to evaluate the results by reference to the principles of discovery sampling.

Question

Quizplus · Accepted Answer

Depending on the size of the sample chosen, the auditor may actually achieve desired precision. While statistical sampling concepts should ideally be used to determine sample size, random selection procedures can still result in an effective sample size depending on the actual size chosen. Therefore, it is possible that the auditor may achieve the desired level of precision even without utilizing statistical sampling concepts.

If the Size of the Sample to Be Used in a Particular