When the sample is designed, the auditor must merely audit the sample claims.

When the sample is designed, the auditor must merely audit the sample claims.

• A. The auditor must audit the entire population.
• B. The auditor may choose to audit only a portion of the sample.
• C. The auditor must audit the sample claims.
• D. The auditor should suspend the audit.

Answer: (C)

In sampling, you gain evidence by testing the items you selected for the sample and using that evidence to draw conclusions about the entire population. The idea is to examine those specific claims and determine whether they’re properly supported and free from material misstatements. If the sample results indicate issues, you may decide to expand testing or adjust conclusions, but the starting point is to audit the claims within the sample, not the whole population. Auditing the entire population would defeat the purpose of sampling, and auditing only a portion of the sample would leave untested items within the sample. Suspending the audit isn’t part of the standard response to a designed sample.

In sampling, you gain evidence by testing the items you selected for the sample and using that evidence to draw conclusions about the entire population. The idea is to examine those specific claims and determine whether they’re properly supported and free from material misstatements. If the sample results indicate issues, you may decide to expand testing or adjust conclusions, but the starting point is to audit the claims within the sample, not the whole population. Auditing the entire population would defeat the purpose of sampling, and auditing only a portion of the sample would leave untested items within the sample. Suspending the audit isn’t part of the standard response to a designed sample.