AICPA Exam CPA-Auditing Topic 1 Question 15 Discussion

Choice 'd' is correct. A principal advantage of statistical methods of attribute sampling over nonstatistical methods is that they provide a scientific basis for planning the sample size.

Choices 'a', 'b', and 'c' are incorrect. The risk of overreliance, the tolerable rate, and the expected population deviation rate are factors considered in determining a statistical sample size.