In what order should the sample sizes of different audit types be ranked from least to most?

The ranking of sample sizes from least to most is based on the scope and goals of each type of audit. A discovery audit typically involves a small sample size, as it is aimed at identifying potential issues or areas of non-compliance without a comprehensive review of all data. It serves as a preliminary step to assess whether further investigation is warranted.

A probe audit generally involves a larger sample size than a discovery audit. Its purpose is to delve deeper into specific areas of concern that were identified during the discovery phase. This type of audit aims to clarify issues and provide more substantial evidence to support findings.

Finally, a full statistical audit utilizes the largest sample size. This type of audit relies on a statistically valid method to collect a representative sample from the entire population. The goal is to provide a comprehensive evaluation that reflects the overall compliance status of the organization, which necessitates a thorough approach to sampling.

Therefore, arranging these audit types in terms of sample size from least to most—discovery, probe, and then full statistical—accurately reflects their increasing depth and thoroughness in assessing compliance.