Sampling risk is the risk that the auditors conclusion based on a sample might be different from
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Sampling risk is the risk that the auditor’s conclusion based on a sample might be different from the conclusion that would be reached if the audit procedure were applied in the same way to the entire population.
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Related Book For 
Auditing A Risk Based Approach
ISBN: 9780357721872
12th Edition
Authors: Karla M Johnstone-Zehms, Audrey A. Gramling, Larry E. Rittenberg
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