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Test Your Might: AUD - Audit Sampling
Source: Wiley Test Bank
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Which of the following best illustrates the concept of sampling risk?
a. An auditor may select audit procedures that are not appropriate to achieve the specific objective.
b. The documents related to the chosen sample may not be available for inspection.
c. A randomly chosen sample may not be representative of the population as a whole on the characteristic of interest.
d. An auditor may fail to recognize errors in the documents examined for the chosen sample.
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