An Advantage of Using Statistical Over Nonstatistical Sampling Methods in Tests

Multiple Choice

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

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