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Unformatted text preview: and nonstatistical methods of audit sampling. In nonstatistical (or judgmental) sampling, the auditor does not use statistical techniques to determine sample size, select the sample items, or measure sampling risk. Statistical sampling, uses the laws of probability to compute sample size and evaluate the sample results. The auditor is able to use the most efficient sample size and quantify sampling risk....
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- Fall '08
- Statistics, Probability theory, Controls Variables Sampling