When Audit Procedures Have Been Completed for an Attributes Sampling

Multiple Choice

When audit procedures have been completed for an attributes sampling application, the auditor must generalize from the sample to the population.Which of the following statements would be incorrect regarding this process?

A) The auditor would use an attributes sampling table to determine the computed upper exception rate.
B) If the sample size is not equal to those provided for in the attributes sampling evaluation tables, the auditor cannot use attribute sampling.
C) It would be wrong for the auditor to conclude that the population exception rate is exactly the same as the sample exception rate.
D) In selecting the table corresponding to the ARO, it should be the same as the ARO used for determining the initial sample size.