小编导读：各位考生，如果您在学习中遇到任何疑问，请登录高顿部落USCPA论坛，随时与广大考生朋友们一起互动交流！进入论坛>>　　Which of the following is included as part of the definition of audit sampling?
　　A. Statistical techniques.
　　B. Documentary evidence.
　　C. Inquiry and observation procedures.
　　D. Evaluation of some characteristic.
　　Answer:D
　　D is corrent because audit sampling is the application of an audit procedure to less than 100% of the items within an account balance or class of transactions for the purpose of *uating some characteristic of the balance or class.
　　A is incorrect because both statistical and nonstatistical sampling techniques are acceptable.
　　B is incorrect because both internally and externally generated evidence are acceptable for audit sampling.
　　C is incorrect because various procedures other than inquire and observation are possible when applying audit sampling (e.g., inspection and reperformance); also, the inquiry and observation techniques are not ordinarily used in statistical sampling applications.