What could be a consequence of auditing too few records?

Auditing too few records can lead to distorted results because a limited sample size may not accurately represent the larger population of records being assessed. When the sample size is insufficient, it becomes difficult to identify trends, discrepancies, or patterns, thereby increasing the risk that findings are based on anomalies rather than accurate data. This could result in incorrect conclusions about the quality of care, compliance with standards, or the financial status of the practice being audited.

Having a small sample means the auditor might miss critical issues or overestimate the compliance of the practice, which ultimately undermines the purpose of the audit itself. Consequently, the integrity and reliability of the audit findings are compromised, making it essential to select an adequate number of records for effective analysis and decision-making.