Certified Quality Auditor (CQA) Prasctice Exam

Sampling procedures used in audits are designed to:

1. Verify the scope of an audit

2. Corroborate audit findings

3. Conserve time in data collection

4. Verify that all checklist items have been completed

The correct answer is: Conserve time in data collection

Sampling procedures are crucial in auditing as they allow auditors to gather representative data from a larger set without the need to examine every single item. This approach effectively conserves time in data collection by focusing on a manageable subset of the population. This efficiency is particularly important in balancing the depth of the audit with the constraints of time and resources available to the auditor. By using sampling, auditors can still derive valid conclusions about the overall population based on the analysis of the sample. This method not only streamlines the audit process but also maintains the integrity and reliability of the findings when conducted under competent standards. While sampling does facilitate corroborating audit findings and can assist in verifying scope and checklist completion, its primary purpose within the context of an audit is to optimize the process of data collection and analysis.