An advantage of statistical sampling over non-statistical sampling methods is that statistical methods a. Afford more assurance

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An advantage of statistical sampling over non-statistical sampling methods is that statistical methods
a. Afford more assurance than a non-statistical sample of equal size.
b. Provide an objective basis for quantitatively evaluating sampling risk.
c. Can more easily convert the sample into a dual- purpose test useful for substantive procedures.
d. Eliminate the need to use judgment in determining appropriate sample sizes.

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Auditing and Assurance Services

ISBN: 978-0077862343

6th edition

Authors: Timothy Louwers, Robert Ramsay, David Sinason, Jerry Straws

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