To ensure audit comprehensiveness, what aspect is crucial for selection of records?

Choosing a percentage that accurately represents the population is essential for comprehensive audit selection because it ensures that the audit findings are reflective of the entire dataset rather than just a small or biased subset. This method enhances the validity and reliability of the audit results, allowing auditors to draw conclusions that are applicable across the larger patient population.

A representative sample size minimizes the risk of overlooking significant variations in the data, which could lead to misleading conclusions. By determining a percentage that adequately captures the diversity and volume of records, auditors can examine patterns, identify anomalies, and assess performance or compliance with greater accuracy.

While randomized choice may contribute some degree of objectivity, it does not inherently guarantee that the sample will encompass an accurate cross-section of the population. Historical data analysis may provide useful context, but it doesn't directly address the selection method for current records needed for the audit. Consensus from the audit committee could be beneficial for gaining input but doesn’t necessarily ensure that the selected records will be representative of the population as a whole. Thus, focusing on a percentage that accurately represents the population is the most effective strategy for achieving a comprehensive audit.