Final answer:
The auditors' goal is to obtain a representative sample to ensure that it reflects the population accurately. Random sampling is key as it provides every individual with an equal chance of selection, thus making the sample unbiased and representative.
Step-by-step explanation:
Auditors and Sampling Objectives
The auditors' primary objective in selecting a sample of items from an audit population is to obtain a representative sample. This means they are looking for a sample that accurately reflects the characteristics of the entire population. Sampling technique is crucial, and auditors often use random sampling methods to ensure that each individual in the population has an equal chance of being included in the sample. A random sample is preferred because it helps to ensure that the characteristics of the sample population—such as sex, ethnicity, socioeconomic level—are similar to those in the overall population. Thus, when an auditor selects a sample, they aim to achieve a representative group whose demographic distribution matches that of the overall audit population.
While a larger sample can increase the likelihood that the sample is representative, it's the unbiased nature of a random sample that is most crucial for representativeness. Therefore, the size of the sample, though important, is secondary to the need for the sample to be unbiased and representative.