The auditor is more likely to use audit sampling when _______.
A)professional standards expect the auditor to perform certain audit procedures
B)evidence to support the audit test is not available in electronic form
C)the audit population is relatively small and can efficiently be tested using traditional audit tests
D)All of these answer choices are correct.

Question

Quizplus · Accepted Answer

Audit sampling is a statistical method that allows the auditor to test less than 100% of the population and still be able to make inferences about the entire population. This is useful when the population is large or when the evidence to support the audit test is not available in electronic form.

The Auditor Is More Likely to Use Audit Sampling When