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CISA QUESTION #1781
Question 1
Which of the following is NOT classified as a quantitative sampling model?
  • Difference estimation
  • Stratified mean per unit
  • Unstratified mean per unit
  • Qualitative estimation per unit✔️
Correct Answer Explanation
Valid quantitative sampling methods for substantive testing include difference estimation, stratified mean per unit, and unstratified mean per unit. 'Qualitative estimation per unit' is not a recognized sampling technique — it is a distractor designed to test familiarity with proper audit sampling terminology.