Auditing & Assurance Services 6th Edition by Timothy Louwers

تمرين 210

An advantage of statistical sampling over nonstatistical sampling methods is that statistical methods
A) Afford more assurance than a nonstatistical sample of equal size.
B) Provide an objective basis for quantitatively evaluating sampling risk.
C) Can more easily convert the sample into a dual-purpose test useful for substantive procedures.
D) Eliminate the need to use judgment in determining appropriate sample sizes.