Which of the following represents the correct calculation of the sampling interval?

a. tolerable error ÷ risk of incorrect acceptance.
b. sample size ÷ population size.
c. tolerable error × risk of incorrect acceptance.
d. population size ÷ sample size

The correct answer is

d. Sampling Interval = Population size ÷ Sample size.

Step-by-step explanation:

According to Johnstone et al., (2014) "Once the auditor has determined the appropriate sample size, a sampling interval is calculated by dividing the population size by the sample size."

Thus,

Sampling Interval = Population size ÷ Sample size.

Johnstone, K., Rittenberg, L. and Gramling, A. (2014). Auditing: A Risk-Based Approach to Conducting a Quality Audit. Ninth Edition.

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step-by-step explanation:

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