Which of the following is not a judgement the auditor makes in determining the appropriate sample size?
A) the sampling risk
B) the period covered by testing
C) the expected failure rate
D) the tolerable failure rate

Question

Quizplus · Accepted Answer

The period covered by testing is not a judgment directly related to determining the appropriate sample size. The auditor's judgments on sample size typically involve assessing sampling risk, the expected failure rate, and the tolerable failure rate, rather than the period covered by testing.

Which of the Following Is Not a Judgement the Auditor