What does sampling error refer to in the context of the audit?

Question

Options

• AThe auditor's bias in selecting samples that reflect personal expectations rather than random
• BThe discrepancy between the auditor's findings from a selected sample and the true conditions of
• CThe systematic selection of samples from only specific parts of the population, presumed to be

• A
  6% (1)
• B
  78% (14)
• C
  17% (3)

Explanation

Sampling error is defined as the difference between the findings from a selected sample and the actual full population's characteristics. ISO 19011:2018 Clause 6.5.5: "Sampling error is an unavoidable uncertainty in audit results arising from evaluating only part of the population." This differs from bias (A) or systematic exclusion (C), which are forms of sampling bias, not error.

No community discussion yet for this question.