Current Attemptin Progress In the given table, match the concepts related to sampling on the left with their details on the right. A It requires less staff training . It involves modest cost and time involved in setting up, selecting, and evaluating the sample, Non-sampling risk Non-statistical sampling Sampling risk Statistical sampling C It involves risk of incorrect acceptance and incorrect rejection. D. It is involved when an auditor spends most of his or her time testing assertions where the risk of material misstatement is modest. In the given table, match the concepts given on the left of the table with their definitions on the right-hand side of table. . A process of dividing population into groups of sampling units with similar characteristics. B. Selecting a sample that is free from bias and each item in a population has an equal chance of selection The selection of a sample without the use of a methodical technique. Haphazard selection Stratification Systematic selection Random selection C D. The selection of a sample for testing by dividing the number of items in a population by the sample size determining a sampling interval (n), and then selecting every nth item in the population In the given table, match the concepts on the left of the table with their details on the right It consists of the class of transactions or the account balance to be tested. . Disadvantage of PPS sampling Limitation of PPS sampling Population Probability Proportionate to Size (PPS) Sampling . It uses attribute sampling theory to express a conclusion in dollar amounts. It includes the exclusion of zero and negative balances from the population It includes special considerations required in the evaluation of the sample D