Even when non-sampling risk is zero, there is always a chance that a sample is not reasonably representative.

Question

Quizplus · Accepted Answer

Non-sampling risk refers to the risk of errors in the audit process, such as errors in judgement or the failure to properly apply auditing procedures. However, even if non-sampling risk is zero, there is still a possibility that a sample may not be representative, due to factors such as sampling error or bias. Therefore, the statement is true.

Even When Non-Sampling Risk Is Zero, There Is Always a Chance