Question 2a was worth 4 marks and required candidates to explain four methods of obtaining a sample of items to test from a population.

Most candidates provided up to four methods, and a significant minority obtained full marks. There were two overall weaknesses in many answers:

• Firstly, not explaining the method of sampling, or explaining the method incorrectly. For example, stating that statistical sampling meant that the auditor used judgement to determine which items to sample. 
• Secondly, listing general methods of collecting audit evidence (enquiry, computation, etc) as methods of obtaining audit samples.

In summary, the question was well-answered.