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Question 1136

Which of the following is the BEST sampling method to use when relatively few errors are expected to be found in a population?

    Correct Answer: B

    Stop-or-go sampling is the best method to use when relatively few errors are expected to be found in a population. This method allows the sampling process to halt as soon as a predetermined number of errors are found, which makes it more efficient and suitable for situations with an expected low error rate. This enables the auditor to terminate the sampling early once satisfactory evidence is collected that the error rate is within acceptable limits.

Discussion
KAP2HURUFOption: B

B. Stop-or-go sampling. This method is specifically designed for situations where the auditor can stop the sampling process as soon as a predetermined number of errors are found. It can be more efficient when expecting few errors, allowing the auditor to terminate the sampling once a certain level of confidence is reached regarding the error rate in the population.

MJORGEROption: C

C. Discovery sampling Discovery sampling is designed to identify at least one occurrence of an attribute or error in a population when the expected error rate is very low. This makes it an effective method when relatively few errors are expected.

MJORGER

Sorry, reviewing ISACA Study Guide 27th the right answer is option B.

SwallowsOption: C

C. Discovery Sampling is the best sampling method to use when you expect to find relatively few errors in the population. On the other hand, Stop or Go Sampling is a method of extracting a fixed sample size, checking for errors within it, and continuing sampling until a certain criterion is exceeded. This method is often used when errors are relatively common. Therefore, discovery sampling is the best choice when you expect to find relatively few errors in the population.

SibsankarOption: D

When relatively few errors are expected to be found in a population, the best sampling method is typically Judgmental sampling. This method involves selecting samples based on the auditor's judgment or knowledge about the population. It is particularly useful when errors are expected to be rare because it allows auditors to focus their efforts on specific areas where errors are more likely to occur, rather than examining the entire population exhaustively. Therefore, the correct answer is: D. Judgmental sampling

SibsankarOption: D

When relatively few errors are expected to be found in a population, the best sampling method is often judgmental sampling (Option D). This method involves selecting sample items based on the auditor's judgment or knowledge of the population, focusing on areas where errors or exceptions are most likely to occur Di s the right answer