IIA-CIA-PART2 · Question #233
Which of the following is an advantage of nonstatistical sampling over statistical sampling?
The correct answer is C. Nonstatistical sampling provides for the use of subjective judgment in determining the sample size. Nonstatistical sampling allows auditors to use their professional judgment to determine the sample size and select the items to be tested. Unlike statistical sampling, which relies on probabilistic methods to determine the sample size and selection, nonstatistical sampling is…
Question
Which of the following is an advantage of nonstatistical sampling over statistical sampling?
Options
- ANonstatistical sampling provides more objective recommendations for management.
- BNonstatistical sampling provides an opportunity to select the minimum sample size required to
- CNonstatistical sampling provides for the use of subjective judgment in determining the sample size.
- DNonstatistical sampling permits the auditor to specify a level of reliability and the desired degree of
How the community answered
(41 responses)- A2% (1)
- B5% (2)
- C93% (38)
Explanation
Nonstatistical sampling allows auditors to use their professional judgment to determine the sample size and select the items to be tested. Unlike statistical sampling, which relies on probabilistic methods to determine the sample size and selection, nonstatistical sampling is more flexible and can be tailored to the specific circumstances of the audit engagement.
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