With a nonstatistical sampling application, the auditor relies on professional judgment rather than the laws of probability to reach a conclusion about the audit test.

Question

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A nonstatistical sampling application is based on professional judgment and does not involve statistical techniques. The auditor uses his or her judgment to select sample items that are believed to be representative of the population being tested. The results of the sample are evaluated based on the auditor's professional judgment to reach a conclusion about the audit test.

With a Nonstatistical Sampling Application, the Auditor Relies on Professional