Which sampling technique allows the auditor to examine only a portion of the data population to minimize the time required to perform the audit procedure?

The technique that best allows the auditor to examine only a portion of the data population while minimizing the time required for audit procedures is stratified sampling. This method involves dividing the population into different subgroups, or "strata," which are based on shared characteristics. By focusing on these specific strata, the auditor can ensure that their sample is representative of the entire population without needing to review every single item.

Stratified sampling is particularly effective because it can enhance the efficiency of the audit process. By taking samples from each stratum, the auditor can gather more relevant data in less time compared to other techniques that may not focus on specific segments of the population. This ensures that the results are meaningful and provide insights into the population's overall characteristics.

Other options may not achieve the same level of efficiency in sampling. Random sampling involves selecting items purely by chance, which may lead to unnecessarily examining a larger number of items without considering specific characteristics. Systematic sampling requires selecting every nth item from a list, which could miss significant variations within distinct clusters of data. Judgmental sampling relies on the auditor's discretion to choose samples, which can be biased and not necessarily representative of the entire population.

In summary, stratified sampling's focused approach helps auditors conduct efficient and effective