Auditors must be aware of sampling risks because: A The risk of type 2 error due to increased sampling might be avoided by increasing tests of controls B The risk of a type 2 error is that decreased sampling might be avoided by increasing the materiality threshold C The risk of a type 1 error due to decreased sampling might be avoided by reducing the substantive tests D The risk of a type 2 error is that a decreased sample might have a greater impact on audit costs E The risk with a type 1 error is that increased sampling will not have a greater impact on the auditor's opinion

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Auditors must be aware of sampling risks because:

A The risk of type 2 error due to increased sampling might be avoided by increasing tests of controls
B The risk of a type 2 error is that decreased sampling might be avoided by increasing the materiality threshold
C The risk of a type 1 error due to decreased sampling might be avoided by reducing the substantive tests
D The risk of a type 2 error is that a decreased sample might have a greater impact on audit costs
E The risk with a type 1 error is that increased sampling will not have a greater impact on the auditor's opinion

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