When using nonstatistical sampling, the sample must be a probabilistic one.

Name: When using nonstatistical sampling, the sample must be a probabilistic one.
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Nonstatistical sampling does not use probability theory to select and evaluate samples, so it is not probabilistic. Instead, nonstatistical sampling relies on the judgment of the auditor or investigator to select a sample that is representative of the population being examined.

When Using Nonstatistical Sampling, the Sample Must Be a Probabilistic