Which one of the following is not a decision the auditor makes when using attributes sampling?
A)Sample size.
B)Selection of items included in the sample.
C)Evaluation of sample information.
D)Whether to document all phases of the sampling process.

Question

Quizplus · Accepted Answer

Documenting all phases of the sampling process is not a decision related to the actual sampling technique itself, but rather a matter of audit documentation and procedure. The auditor must still make decisions related to sample size, selection of items, and evaluation of sample information in order to perform effective attributes sampling.

Which One of the Following Is Not a Decision the Auditor