If the auditor concludes that audit sampling has not provided a reasonable basis for conclusions...

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Accounting

If the auditor concludes that audit sampling has not provided a reasonable basis for conclusions about the population that has been tested, the auditor may practically apply which of the following:

i) Request management to investigate misstatements that have been identified and the potential for further misstatements

ii) Request management to investigate misstatements that have been identified and to make any necessary adjustments

iii) Make another completely new audit sampling for test of details

iv) Tailor the nature, timing and extent of further audit procedures to best achieve the required assurance.

A.

i) , ii ) and iii)

B.

i ) and iii)

C.

iii) and iv)

D.

i, ii and iv

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