Question: June and Sam are discussing audit sampling one day while at lunch. June is an audit intern from a local state university and is fascinated

June and Sam are discussing audit sampling one day while at lunch. June is an audit intern from a local state university and is fascinated by the various sampling methods at the auditor's disposal. June has heard Sam mentioning representative samples in various meetings both with audit colleagues and with the audit client, and asks Sam to explain what this is, and why it is important. Which of the following responses by Joel would be MOST appropriate? A representative sample is extremely important in the world of auditing. As auditors routinely test the populations of accounts, the representative sample ensures the auditor can provide reasonable assurance. A representative sample is extremely important in the world of auditing. Auditors need to employ procedures to try and ensure to the best extent possible that the sample they obtain is representative of the population. If the sample is not representative of the population, it may cause the auditor to draw incorrect conclusions about the population being tested. Auditors routinely attempt to obtain representative samples of the population they are attempting to test. If the auditors are able to determine that the sample is representative when they test the whole population

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