Auditing and Assurance Services 1st Edition by Iris Stuart

Exercise 10

Which of the following best illustrates the concept of sampling risk
a. A randomly chosen sample may not be representative of the population as a whole on the characteristics of interest.
b. Auditors can select audit procedures that are not appropriate to achieve the specific objectives.
c. Auditors could fail to recognize errors in the documents examined for the chosen sample.
d. The documents related to the chosen sample could not be available for inspection.