Q.Rotating the specific sample tested from one year's audit to the next is a recommended practice mainly because:
(A) It reduces the total fee the auditor can charge
(B) It prevents staff from anticipating which items will be checked and adjusting their behaviour accordingly
(C) It is a statutory requirement under the Companies Act, 2013
(D) It has no real effect on the reliability of the audit

If staff could predict exactly which transactions get sampled each year, they could take special care only with those, defeating the whole point of testing.

Section b lists sample rotation as one of the factors an auditor should build into test checking practice, precisely to guard against one of test checking's own limitations: if employees learn or guess which specific items, periods, or types of transaction are typically sampled, they may take extra care only with those, defeating the technique's underlying purpose of giving a reliable read on the WHOLE population of transactions, not just the historically-tested part of it.

Option-by-option analysis:

• (A) Incorrect — rotation is a methodological safeguard, not a fee-related consideration.
• (B) Correct — this is precisely the stated reason: rotation keeps staff from being able to predict and specially prepare for exactly what will be examined. …