Audit sampling involves:
ATesting 100% of items
BApplying procedures to less than 100% of items in a population so all items have a chance of selectionCORRECT
CSkipping items
DAvoiding evidence
ACCAAudit & Assurance
AI
Toaster Teacher
Why the answer is B, and why the others tempt you.
ISA 530: audit sampling lets the auditor draw conclusions from less than 100% testing while giving every item a chance of selection.
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