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This document discusses key concepts related to audit sampling, including: - Audit sampling involves selecting a sample from a population to make inferences about the entire population. It allows auditors to test a subset of items rather than the entire population. - Auditors use sampling to ensure all population items have an equal chance of selection and to efficiently test large populations. There is a risk conclusions could differ for the full population versus the sample. - Samples must be represen

Author

Pam Intruzo

Language

EN