Audit Sampling(英文版)(ppt 46頁)

Audit Sampling(英文版)內容提要：
Representative Samples：
A representative sample is one in which
the characteristics in the sample of audit
interest are approximately the same as
those of the population.
Nonsampling risk is the risk that
audit tests do not uncover existing
exceptions in the sample.
Learning Objective：
Distinguish between statistical
and nonstatistical sampling
and between probabilistic and
nonprobabilistic sample selection.

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