Statistical Sampling Is Widely Used for the Purposes of Estimation

Multiple Choice

Statistical sampling is widely used for the purposes of estimation in auditing due to its many advantages.Which of the following is NOT an advantage of statistical sampling in auditing?

A) It allows auditors to generalise their results to the population with a known sampling error.
B) It allows auditors to combine, and then evaluate collectively, samples collected by different individuals.
C) The results are objective and defensible.
D) None of the above.