An advantage of statistical sampling over non-statistical sampling methods is that statistical methods a. Afford more assurance
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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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Related Book For
Auditing and Assurance Services
ISBN: 978-0077862343
6th edition
Authors: Timothy Louwers, Robert Ramsay, David Sinason, Jerry Straws
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