Sampling risk is the risk that:

A The client misleads the auditor

B The sample drawn is not representative of the population

C All items are tested

D No deviations exist

✓ Correct Answer: Option B

Sampling risk: the chance that conclusions from a sample differ from conclusions had the entire population been examined.

💡 Why is B) the correct answer?

The correct answer to the question "Sampling risk is the risk that:" is Option B: The sample drawn is not representative of the population.

The other options — A) The client misleads the auditor, C) All items are tested, D) No deviations exist — are incorrect for this CPA Exam Prep question. As explained above: Sampling risk: the chance that conclusions from a sample differ from conclusions had the entire population been examined.

📚 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.

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Sampling risk is the risk that:

✓ Correct Answer: Option B

📚 About This CPA Exam Prep Practice Question

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