Sampling is not required when
A) it is the first year that the auditor has done the audit for a client.
B) the auditor is conducting tests of controls.
C) an audit procedure is conducted on an entire group of transactions.
D) the client requests the auditor not to collect samples of certain transactions.

Question

Quizplus · Accepted Answer

Sampling is not required when an audit procedure is conducted on an entire group of transactions. This is because all of the transactions in the group are being examined, and therefore there is no need to take a sample.

Sampling Is Not Required When