Audit-Sampling

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Audit Sampling
Learning Objective 1
Explain the concept ofrepresentative sampling.
Representative Samples
A representative sample is one in whichthe characteristics in the sample of auditinterest are approximately the same asthose of the population.
Nonsampling risk is the risk thataudit tests do not uncover existingexceptions in the sample.

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关键词：Sampling Audit AMPL Audi amp