Which Sampling Method Deems a Sample Irregular After One Error?

Answer Correct answer: A — Discovery sampling automatically treats the entire sample as unreliable if a single error is detected during testing.

In which of the following sampling methods is the entire sample considered to be irregular if a single error is found?

  1. Discovery sampling Correct Answer
  2. Stop-or-go sampling
  3. Variable sampling
  4. Judgmental sampling
discovery sampling audit cisa sampling methods stop or go sampling explained audit sampling single error

Community Votes

A
57%
B
43%

57% of anonymous learners picked answer A. Votes are pick records left by other test-takers — they are not the verified answer.

Community Insight

Tests your understanding of attribute sampling objectives, with the common trap being confusion between discovery sampling's all-or-nothing detection goal and stop-or-go sampling's sequential evaluation process.

Discovery sampling is specifically designed to detect rare occurrences, meaning finding a single error immediately invalidates the sample's reliability. While community votes are split between discovery and stop-or-go sampling, audit standards confirm discovery sampling as the correct answer.

Option B (Stop-or-go sampling) is frequently chosen because its sequential nature stops testing upon the first error, but this method adjusts conclusions based on risk thresholds rather than automatically declaring the entire sample irregular.

Community Discussion (7 comments)

PurpleParrot 👍 1 Selected: A
Discovery
topikal 👍 1 Selected: A
its A 100%
a84n 👍 2 Selected: B
Answer B B. Stop-or-go sampling. In stop-or-go sampling, the auditor examines each item in the sample sequentially. If an error is discovered at any point during the examination, the sampling process stops, and the auditor investigates further to determine the cause of the error and potentially take corrective action. In this method, the entire sample is deemed irregular if any errors are detected, regardless of the sample size or the proportion of errors within the sample. In contrast, the other sampling methods mentioned have different characteristics: A. Discovery sampling involves examining items until a specific number of errors are found or until a predetermined amount of time or resources are expended.
MJORGER 👍 1 Selected: A
A. Discovery sampling Discovery sampling is used when the auditor’s objective is to find at least one instance of an occurrence. In this method, if a single error is found, it’s assumed that there may be more errors in the population, and the entire sample is considered irregular. This method is often used when the expected error rate is very low, but the presence of even a single error is significant.
Bisibaby 👍 1 Selected: A
The answer is A
Sibsankar 👍 1
A is right. Discovery sampling: This method is primarily used to detect fraud or other irregularities. If a single error is found, it implies a higher-than-expected presence of irregularities, leading to the assumption that the entire sample is tainted.
Rachy 👍 1 Selected: B
Stop or go sampling

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Expert Analysis

Why the Answer Is Correct

Discovery sampling is engineered for scenarios where auditors expect zero or near-zero exceptions in a population. The sample size is mathematically calculated so that detecting even one deviation provides statistical confidence that the actual error rate exceeds an acceptable threshold. Consequently, a single found error immediately flags the population as potentially materially misstated, rendering the sample unreliable without expanded substantive testing.

Why the Other Options Are Wrong

Stop-or-go sampling (B) uses sequential testing to reach a decision quickly but does not treat a single error as fatal; it simply triggers additional scrutiny or acceptance/rejection based on preset alpha/beta risks. Variable sampling (C) focuses on quantifying monetary misstatements rather than detecting binary irregularities. Judgmental sampling (D) relies entirely on auditor intuition without statistical formulas, so it lacks the rigid "single error = invalid" rule defined by statistical design.

Community Comment Notes

Several candidates initially favored stop-or-go sampling due to its name implying immediate termination upon error detection [Comment 1]. However, experienced auditors clarified that discovery sampling's primary purpose is exactly this scenario: detecting fraud or severe control failures where any occurrence is unacceptable [Comment 2, 3]. The high vote split reflects a common misconception about sequential versus exhaustive statistical designs.

Official Reference

Exam Strategy

Focus on the objective of each sampling type rather than memorizing definitions. When a question mentions 'rare errors,' 'fraud detection,' or 'one error invalidates the population,' immediately select discovery sampling.

Frequently Asked Questions

Why isn't stop-or-go sampling the right choice here?

Stop-or-go sampling uses sequential testing to accept or reject a population based on preset risk levels, not to instantly invalidate the entire sample upon one error.

When should I use discovery sampling on the CISA exam?

Use it when the audit objective is detecting rare events like fraud or critical control failures, where even one occurrence signals a material population issue.

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