Which aspect does the sampling method in an audit require to be disclosed?

The sampling method in an audit requires the disclosure of the type of sample and method of selection to ensure transparency and validity in the audit process. This aspect is crucial because it provides insight into how the auditor approached the audit, including the criteria used for selecting samples and the rationale behind the chosen methodology. Disclosures related to sampling help establish the credibility of the audit findings and enable others to understand the scope and limitations of the audit.

By fully disclosing the type of sample (e.g., random, stratified, systematic) and the method of selection (e.g., how specific cases were chosen for review), stakeholders can better assess the reliability of the audit results. It allows for a clearer interpretation of the data sampled, ensuring that other auditors or reviewers can replicate the process if needed or understand the implications of the sampling on the audit outcomes.

In contrast, the other choices, while potentially relevant to an audit, do not specifically pertain to the essential requirements of sampling disclosure. For instance, reasons for choosing a contractor may be pertinent to contractual decisions, and the auditor’s experience might enhance credibility but does not clarify the sampling process. Trustworthiness of carriers could relate to other aspects of healthcare compliance but is not directly tied to sampling requirements.