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Audit sampling is defined as a situation where: the auditor tests a subset of the population to draw a conclusion about a subset of the population

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Audit sampling is defined as a situation where:

the auditor tests a subset of the population to draw a conclusion about a subset of the population.

the auditor screens 100% of the population to identify a subset with particular risk traits.

the auditor tests a representative group that is less than 100% of the population for the purpose of drawing a conclusion about the entire population.

the auditor screens less than 100% of the population to identify a subset with particular risk traits.