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GENERAL PRINCILES OF AUDITING
STATISTICAL VS NON-STATISTICAL SAMPLING
• Choice is based on professional judgement
• Can be used in combination
• NB – Valid statistically based evaluation of
sampling results can only take place where all
the characteristics of statistical sampling have
been adopted, e.g. sample size, selection of
items, extrapolation, evaluation, and applied in
terms of probability theory.
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CharterQuest
