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. Practice CPA Exam Prep Quizzes → Browse All Questions Study Flashcards