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tls043 tls043
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An advantage of using statistical sampling techniques is that such techniques

▸ quantify sampling risk.

▸ eliminate the need for judgmental decisions.

▸ define the values of precision and reliability required to provide audit satisfaction.

▸ have been established in the courts to be superior to judgmental sampling.
Textbook 

Auditing and Assurance Services


Edition: 17th
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paris.chenparis.chen
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quantify sampling risk.

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