If the Size of the Sample to Be Used in a Particular

Multiple Choice

If the size of the sample to be used in a particular test of attributes has NOT been determined by using statistical concepts, but the sample has been chosen in accordance with random selection procedures:

A) the auditor may or may not achieve the tolerable deviation rate at the acceptable risk of assessing control risk too low.
B) the auditor will have to evaluate the results by reference to the principles of discovery sampling.
C) no inferences can be drawn from the sample.
D) the auditor has committed a non-sampling error.