An Advantage of Using Statistical Over Nonstatistical Sampling Methods in Tests

Multiple Choice

An advantage of using statistical over nonstatistical sampling methods in tests of controls is that the statistical methods:

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