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    • Question

        The application of audit procedures to less than 100%

      of items within a population of audit relevance is:
      A Audit Procedure Correct Answer Incorrect Answer
      B Internal Control Correct Answer Incorrect Answer
      C Surprise Sampling Correct Answer Incorrect Answer
      D Audit Sampling Correct Answer Incorrect Answer
      E Trial and Error Sampling Correct Answer Incorrect Answer

      Solution

      Audit Sampling” means the application of audit procedures to less than 100% of items within a population of audit relevance such that all sampling units have a chance of selection in order to provide the auditor with a reasonable basis on which to draw conclusions about the entire population.

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