Which statement best describes the relationship between statistical and non-statistical sampling regarding audit procedures?

• A. Audit procedures differ significantly between the two methods.
• B. Audit procedures are identical in approach regardless of sampling method.
• C. Statistical sampling eliminates the need for professional judgment.
• D. Non-statistical sampling requires more reprocessing of transactions.

Answer: (B)

In auditing, the aim of procedures is to gather evidence about a relevant assertion, and the steps you follow to test controls or perform substantive procedures stay the same regardless of whether you use statistical or non-statistical sampling. The process—plan the approach, determine which items to test, perform the tests, evaluate the results, and form a conclusion—remains the same. What changes with the sampling method is how you select items and how you manage sampling risk, not the fundamental testing steps themselves. Statistical sampling gives a formal, quantitative way to assess sampling risk and project findings to the population, while non-statistical sampling relies more on the auditor’s professional judgment for selection and evaluation. But the overall approach to obtaining and evaluating evidence is essentially the same.

In case it helps, the other options don’t fit because: procedures aren’t fundamentally different in method—it's the sampling design that changes; statistical sampling does not remove the need for professional judgment (planning, interpreting results, and extrapolating findings still require judgment); and whether you reprocess transactions depends on test results and issues found, not the choice between statistical or non-statistical sampling.