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4. s for acquisitions sts of transactions te the significant be audit procedures You performed tests of controls and substant

This is from the Oceanview Marine Company case. Thank you.
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4. The significant difference between non-statistical sampling and statistical sampling is the way the results are archived. Non-statistical sampling requires professional judgement of the auditor. Whereas statistical sampling allows the sampling risk to be measured and controlled, resulting in quanti-fiable evidence. There is no difference between the two forms of sampling for selecting sample size,or performing the audit procedures.

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