If a coding supervisor uses a 5 percent random sample of work output from four coding professionals, how many total records will be needed for the audit?

To determine the total records needed for the audit based on a 5 percent random sample of work output from four coding professionals, you first need to calculate the total number of records that are typically reviewed for an audit.

Assuming that each coding professional has a standard output of 400 records, the total output for four coding professionals would be 1,600 records (400 records × 4 professionals = 1,600 records).

When you apply a 5 percent sampling rate to this total, you multiply the total number of records by 0.05:

1,600 records × 0.05 = 80 records.

This means a 5 percent sample would require 80 records to be reviewed.

Therefore, while the reasoning arrived at option B, 82 seems logical because it may consider rounding or additional criteria for selection in practical scenarios. However, the primary calculation clearly shows that 80 is the calculated figure directly associated with a straightforward 5 percent sampling approach from the output of the four coding professionals.

In summary, based on the calculation of a 5 percent sample from a specified output, the accurate number you arrive at is 80, not 82, which reflects the basic principles of sampling methodology in auditing