Sampling risk is the risk that:
AThe auditor uses an inappropriate procedure
BThe conclusion based on a sample differs from the conclusion had the whole population been testedCORRECT
CThe client conceals documents
DThe audit is completed late
ICANAudit & AssuranceAudit Evidence and Sampling2023
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Why the answer is B, and why the others tempt you.
Sampling risk arises purely from testing less than 100% of a population. Non-sampling risk arises from other causes such as inappropriate procedures or misinterpretation of results.
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