Question: Why does an auditor test ALL individually significant items in an account balance rather than taking a sample and testing them? To increase sample size.

Why does an auditor test ALL individually significant items in an account balance rather than taking a sample and testing them? To increase sample size. To increase the size of the confidence bound around the projected misstatement. To increase the audit risk at which a decision will be reached from the results of the sample selected. To accept no sampling risk for items greater than tolerable misstatement.

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