What is true regarding the use of nonstatistical audit sampling?

The conclusion of the audit being judgmental is indeed accurate regarding nonstatistical audit sampling. In nonstatistical sampling, auditors use their professional judgment to determine how to interpret the results of the sample they have drawn. This approach allows for flexibility, as auditors can consider the specific context of the audit and the characteristics of the population being sampled. This method emphasizes the auditor’s expertise and experience rather than adhering strictly to statistical formulas.

While other options suggest absolute characteristics (such as predetermined conclusions or larger sample sizes), nonstatistical sampling is inherently subjective. Auditors assess the evidence provided by the sample based on their understanding of the overall population and other relevant factors, which can lead to varied conclusions even with the same sample set. This characteristic allows auditors to adapt their assessments to unique situations, making judgment a crucial aspect of the process.