If the Size of the Sample to Be Used in a Test

Multiple Choice

If the size of the sample to be used in a test of attributes is not determined by using statistical concepts, but the sample is chosen in accordance with random selection procedures:

A) no inferences can be drawn from the sample.
B) the auditor has committed a nonsampling error.
C) the auditor may or may not achieve the tolerable exception rate at the acceptable risk of assessing control risk too low.
D) the auditor will have to evaluate results using the principles of discovery sampling.