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DOC版24Nonsamplingriskistheriskthataudittestsdonotuncoverexistingexceptionsinthesample.Arepresentativesampleisoneinwhichthecharacteristicsinthesampleofauditinterestareapproximatelythesameasthoseofthepopulation.Samplingriskistheriskthatanauditorreachesanincorrectconclusionbecausethesampleisnotrepresentativeofthepopulation.Distinguishbetweenstatisticalandnonstatisticalsamplingandbetweenprobabilisticandnonprobabilisticsampleselection.Innonstatisticalsamplingthoseitemsthattheauditorbelieveswillprovidethemostusefulinformationareselected.1.Directedsampleselection2.Blocksampleselection3.Haphazardsampleselection1.SimplerandomsampleselectionSystematicsampleselectionProbabilityproportionaltosizesampleselection4.StratifiedsampleselectionEverypossiblecombinationofelementsinthepopulationhasanequalchanceofconstitutingthesample.
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