Audit Sampling Is the Application of an Audit Procedure

Multiple Choice

Audit sampling is the application of an audit procedure:

A) using statistical methods to evaluate the propriety of the account balance or class of transactions.
B) to less than 100 per cent of the items within an account balance or class of transactions for the purpose of evaluating some characteristics of the balance or class.
C) applied to items selected randomly.
D) on a test basis.