Statistical sampling allows each sampling unit to stand an equal chance of selection. The use of non-statistical sampling in audit sampling essentially removes this probability theory and is wholly dependent on the auditors judgment. Keeping the objective of sampling in mind, which is to provide a reasonable basis for the auditor to draw valid conclusions and ensuring that all samples are representative of their population, will avoid bias. It can make sense to use non-statistical sampling when the population size is very small. In this case, it is not efficient to spend the extra time to set up a statistical sample. This approach is also useful in areas where specific records contain sensitive information, and so must be examined. When using a non-statistical approach to select the items for a test group, the examiner should not introduce too much bias into the selections. Statistical sampling provides greater objectivity in the sample selection and in the audit conclusion. Statistical Sampling can provide a valid and defensible methodology but it is important to match the type of sample needed to the type of analysis required.