In sampling for substantive tests of details,the population is a group of items in an account balance that the auditor wants to test.

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This statement is true. In substantive testing, the auditor selects a sample from the population of items in an account balance to determine whether the balance is materially misstated. The population may consist of all transactions or account balances for a specific period or a subset of transactions or balances that the auditor has identified as potentially risky.

In Sampling for Substantive Tests of Details,the Population Is a Group