In Non-Statistical Sampling, _______

Multiple Choice

In non-statistical sampling, _______.

A) the auditor determines samples size, sample selection methods, and evaluates the sample results on the basis of the professional judgment and the auditor's own experience.
B) the auditor determines samples size, sample selection methods, and evaluates the sample results entirely on the basis of predetermined statistical parameters.
C) the auditor uses the internal audit function to gather samples
D) the auditor selects a sample of certain balance sheet accounts and exclusively audits them