Sampling Risk
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High Quality Content by WIKIPEDIA articles! In auditing, sampling is an inevitable means of testing. However, sampling is always associated with sampling risks which auditors have to control. Sampling risk represents the possibility that auditor's conclusion based on a sample is different from that reached if the entire population were subject to audit procedure. The auditor may conclude that material misstatements exist, in fact they do not; or material misstatements do not exist but in fact they do exist. Auditor can lower the sampling risk by increasing the sampling size. Non-sampling risk ...
High Quality Content by WIKIPEDIA articles! In auditing, sampling is an inevitable means of testing. However, sampling is always associated with sampling risks which auditors have to control. Sampling risk represents the possibility that auditor's conclusion based on a sample is different from that reached if the entire population were subject to audit procedure. The auditor may conclude that material misstatements exist, in fact they do not; or material misstatements do not exist but in fact they do exist. Auditor can lower the sampling risk by increasing the sampling size. Non-sampling risk includes factors that cause auditors to reach a conclusion other than the sampling size. Misinterpretation of evidence and inappropriate procedures are good examples. Changing of the sampling size would not reduce non-sampling risk.
