The most accurate statement is:
D. Lesser evidence is required to support a conclusion than for statistical sampling.
Non-statistical sampling is generally less structured and formal than statistical sampling. It relies on the auditor's judgment and may require less evidence to support a conclusion compared to the more rigorous and structured approach of statistical sampling.
The most accurate statement is:
D. Lesser evidence is required to support a conclusion than for statistical sampling.
Non-statistical sampling is generally less structured and formal than statistical sampling. It relies on the auditor's judgment and may require less evidence to support a conclusion compared to the more rigorous and structured approach of statistical sampling.
Option C is the least false of the 4 statements.
All sampling methods (statistical and non-statistical) require a judgment, even for the entire audited population.
However, for non-statistical sampling methods, there is no use of statistical parameters (sampling risk, standard deviation, standard error, etc.) when projecting the results to the population.
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