As Part of the Audit of Sales,the Auditor Has Used

Multiple Choice

As part of the audit of sales,the auditor has used attribute sampling to select a sample of sales invoices.The auditor has examined the duplicate sales invoice to determine whether it was approved for credit.The client has a December year end.In October,the auditor conducted the interim audit and drew a sample of 40 items that covered the period from January to September.In order to be able to generalize to the sales population,the auditor should also

A) select sample items from the rest of the year.
B) increase the sample size in proportion to the total population size.
C) use statistical methods to calculate sampling risk.
D) use statistical methods to calculate nonsampling risk.