Audit sampling is used because:
A
Auditors are required to test every transaction
B
Testing 100% of transactions is often impractical, so a representative sample provides reasonable assurance
C
Sampling produces perfect results
D
It is the cheapest method
✓ Correct Answer: Option B
Sampling allows auditors to draw conclusions about a population by testing a subset of items.
💡 Why is B) the correct answer?
The correct answer to the question "Audit sampling is used because:" is Option B: Testing 100% of transactions is often impractical, so a representative sample provides reasonable assurance.
The other options — A) Auditors are required to test every transaction, C) Sampling produces perfect results, D) It is the cheapest method — are incorrect for this CPA Exam Prep question. As explained above: Sampling allows auditors to draw conclusions about a population by testing a subset of items.
📚 About This CPA Exam Prep Practice Question
This 2-level CPA Exam Prep question from the Auditing & Attestation (AUD) topic is part of BrainForge Quiz's free exam preparation library.
Each question includes the correct answer and a detailed explanation to help you understand the underlying concept, not just memorize the answer.
How to use this page: Read the question above, consider all four options (A through D),
then check the highlighted correct answer and explanation. For active timed practice, start a
free CPA Exam Prep practice test
or use flashcards for spaced repetition review.