An Advantage of Using Statistical Over Non-Statistical Sampling Methods in Tests

Multiple Choice

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

A) provide an objective basis for quantitatively evaluating sampling risk.
B) afford greater assurance than a non-statistical sample of equal size.
C) eliminate the need to use judgment in determining appropriate sample sizes.
D) can more easily convert the sample into a dual-purpose test useful for substantive testing.