Sampling under ISA 530 applies procedures to:
A100% of items
Bless than 100% so all items have a chance of selectionCORRECT
Cno items
Dsubjective choice only
ICANAudit & Assurance
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Toaster Teacher
Why the answer is B, and why the others tempt you.
Audit sampling allows conclusions from less than 100% while every item has a chance of selection.
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