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 controls has not been determined by utilising statistical concepts, but the sample has been chosen in accordance with random selection procedures:

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