The primary reason for an internal auditor to use statistical sampling rather than nonstatistical sampling is to:
a. Allow the auditor to quantify, and therefore control, the risk of making an incorrect decision based on sample evidence.
b. Obtain a smaller sample than would be required if nonstatistical sampling were used.
c. Reduce the problems associated with the auditor’s judgment concerning the competency of the evidence gathered when
nonstatistical sampling is used.
d. Obtain a sample more representative of the population than would be obtained if nonstatistical sampling techniques were used.