i. It is scientific and defensible. The auditor can justify the items selected because these are selected randomly.
ii. Elimination of personal bias. The sample selected is unbiased which increases reliability of audit evidence.
iii. Small samples are selected which improve the efficiency of the exercise. This is because probability theory helps determine a precise sample size.
Wilfykil answered the question on April 11, 2019 at 14:04
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