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Digital Audit vs Traditional Audit: How Analyzing Full Data Populations Enhances Evidence
What is TRUE regarding the difference between substantive procedures in a digital audit and traditional audit? Select the correct option. Substantive analytical procedures in a digital audit provide less audit evidence than in a traditional audit The size of a representative sample in a digital audit is generally greater than a representative sample in the traditional audit In a digital audit we obtain substantive audit evidence primarily from representative sample testing while we do not perform sampling in a traditional audit Analyzing entire populations of data provide more evidence than compared to traditional sample testing

Analyzing an entire population of data provides more evidence than compared to traditional sample testing.