Detailed Answer
(d) The requirement is to identify the proper statement
concerning a random sample when nonstatistical attributes
sampling is being used. Answer (d) is correct because the
deviation rate of the sample should be compared to the tolerable
deviation rate regardless of whether statistical or nonstatistical
sampling is being used. Answer (a) is incorrect because the risk
of assessing control risk too low should be considered, although it
may be done judgmentally. Answer (b) is incorrect because
nonsampling error relates to “human†type errors such as not
identifying a deviation, and not specifically to the use of
nonstatistical sampling. Answer (c) is incorrect because
discovery sampling will not be used to evaluate the results.
