The Application Of Statistical And/Or Non- Statistical Sampling .
Risk governance & control: financial markets & institutions / Volume 5, Issue 1, 2015THE APPLICATION OF STATISTICAL AND/OR NONSTATISTICAL SAMPLING TECHNIQUES BY INTERNALAUDIT FUNCTIONS IN THE SOUTH AFRICAN BANKINGINDUSTRYD.P. van der Nest*, Louis Smidt**, Dave Lubbe***AbstractThis article explores the use by internal audit functions of audit sampling techniques in order to testthe effectiveness of controls in the banking sector. The article focuses specifically on the use ofstatistical and/or non-statistical sampling techniques by internal auditors. The focus of the researchfor this article was internal audit functions in the banking sector of South Africa. The results discussedin the article indicate that audit sampling is still used frequently as an audit evidence-gatheringtechnique. Non-statistical sampling techniques are used more frequently than statistical samplingtechniques for the evaluation of the sample. In addition, both techniques are regarded as important forthe determination of the sample size and the selection of the sample items.Keywords: Internal Audit, Chief Audit Executive, Non-Statistical Sampling, Sampling Risk,Statistical Sampling, Tests of Controls* Tshwane University of Technology, South AfricaEmail: Vandernestdp@tut.ac.za** Department of Auditing, Tshwane University of Technology, South Africa*** Department of Auditing, University of the Free State, South Africa1. IntroductionCompanies of all types and sizes are facing a numberof risks that influence the reliability of financialstatements and the effectiveness of internal controlsand corporate governance practices (Rezaee,2010:50). The 2009 King Report on CorporateGovernance for South Africa (King III Report)requires a company’s board of directors to overseethe risk management and governance practices of acompany, to ensure that the stakeholders’ interests areprotected, and that the company conducts business inan ethical and transparent manner (Institute ofDirectors (IOD), 2009:29).Banks are key role players in the overall healthand wealth-generation capacity of a country’seconomy, and it is therefore crucial for a country tohave a sound banking system as this will stimulateeconomic growth and improve investors’ confidence(Makhubela, 2006:6; KPMG, 2012a:10). The bankingindustry, like any other business sector or industry, ishowever not immune to risks and can also run intofinancial difficulty. For this reason, internal auditfunctions in the banking industry play a vital role inevaluating the bank’s controls in order to be able toexpress an overall opinion as to the effectiveness ofinternal controls, risk management and governance.This opinion must be supported by the presenceof sufficient, reliable, relevant and useful evidence,and must consider the expectations of seniormanagement, the board of directors and otherstakeholders (Institute of Internal Auditors, (IIA),2012a). If an auditor’s opinion is questioned,outsiders should be able to evaluate the auditevidence to determine whether the evidence gatheredby the auditor was sufficient, reliable, relevant anduseful, and consistent with what another reasonable,prudent and competent auditor would have gathered(Stuart, 2012:140). However, an assessment of allinternal controls is not always feasible because ofresource limitations, such as staff (both in numbersand specialist skills), time constraints and limitedaudit budgets (Aghili, 2011:19). Therefore, internalauditors make use of sampling to select items thatwill be subjected to the internal auditor’s auditprocedures in order to collect evidence regarding theoperational effectiveness of controls (tests ofcontrols) (Apostolou, 2004:11; Reding, Sobel,Anderson, Head, Ramamoorti, Salamasick & Riddle,2009:11-1) as well as performing other tests, e.g.,substantive testing (Apostolou, 2004:7; IFAC, 2012dISA 530 par. A7). Statistical and non-statisticalsampling techniques can be used to select items to besubjected to audit procedures. It should be noted that72
Risk governance & control: financial markets & institutions / Volume 5, Issue 1, 2015for the purposes of this article the use of the termaudit sampling includes both statistical and nonstatistical sampling techniques.The Standards (IIA, 2012a), for internal auditorsdo not prescribe the use of either a statistical or a nonstatistical sampling technique, and internal auditorstherefore use statistical and non-statistical samplingtechniques as the situations dictate (Maingot & Quon,2009:218; Reding et al., 2009:11-2; IIA, 2012a;Crous, Lamprecht, Eilifsen, Messier, Glover &Prawitt, 2012:236). Similarly the InternationalStandards on Auditing (ISAs) for external auditorsalso do not prescribe the use of either a statistical or anon-statistical sampling technique, but they doprovide a guideline on the appropriate use of auditsampling in gathering audit evidence for tests ofcontrols and for substantive tests (InternationalFederation of Accountants (IFAC), 2012d ISA 530).There is currently no consensus as to whichsampling technique is the best, as each technique hasits unique advantages and disadvantages (Mckee,1984:30; Colbert, 1990:120; Hitzig, 2004:35;Maingot & Quon, 2009:233; Singleton, 2009:13;Applegate, 2010:21). Applegate (2010:19) points outthat even a well-designed non-statistical samplingplan cannot measure the risk that the selected samplewill in fact be representative of the population: theability of statistical sampling techniques to do exactlythis is their major advantage. Many auditors believethat statistical sampling techniques are moredefensible than non-statistical sampling techniquesdue to the fact that the risk related to the sample isobjectively quantifiable (Colbert, 1990:120; Hall,Hunton & Pierce, 2002:132). Other auditors are of theopinion that the use of professional judgment in theapplication of non-statistical sampling techniques ismore defensible than is a mechanistically derived,statistical measure of sampling risk that states that theauditor’s opinion was incorrect (Colbert, 1990:120;Hall et al., 2002:132).After careful consideration of the audit objectiveit is still the internal auditor who must determinewhich sampling technique (statistical or nonstatistical) is most appropriate to achieve the intendedaudit objective, and thus to be able to express areliable audit opinion.2. Research Objectives and MethodologyThe debates and differences of opinion as to whichsampling technique is “the best”, or should be thepreferred sampling technique, are at times quiteheated. The objective of this article is to discover andexamine the sampling techniques that are used bylocally controlled South African banks’ in-houseinternal audit functions when performing tests ofcontrols, for determining the sample size, forselecting the sample, and for the evaluation of thecharacteristics of the sample.The research design reported on in this articlemakes use of a mixed method approach. Bryman andBell (2011:628) define a mixed method approach as acombination of quantitative and qualitative researchin the same project. The primary method of datacollection used in this research was by means of astructured questionnaire (quantitative method), whichwas then followed up with a semi-structuredtelephonic interview (qualitative method).The research population consisted of ChiefAudit Executives (CAEs) of in-house internal auditfunctions from the ten (10) locally controlled banksthat were at that stage registered with the SouthAfrican Central Bank (Reserve Bank), and that werethus permitted to conduct the business of a bank inSouth Africa (a list of these 10 locally controlledbanks is included in Annexure A). A structuredquestionnaire was e-mailed to each of the CAEs,requesting that they complete and return thequestionnaire. The total number of questionnairesreturned was nine (9), a response rate of 90% of theresearch population. The questionnaires werefollowed up by a semi-structured interview with thenine participating CAEs. The locally controlled bankswere specifically selected as their internal auditmethodologies and procedures have been developedand maintained by their respective South Africanhead office internal audit functions, in compliancewith South African legislation. Internal auditmethodologies used in the locally operating foreignbanks have been developed and are maintained at thebanks’ international head offices, and were thereforeexcluded from this research because of the diversityof jurisdictions and legislation governing thesefunctions.3. Literature Review3.1StatisticalandNon-StatisticalSampling – аn OverviewAt the outset of an audit engagement the internalauditor should document the plan for thatengagement, which should include the engagement’sobjectives and its resource requirements (IIA, 2012a,Standard 2310). The internal auditor should alsoprepare an engagement work program whichidentifies the audit procedures that are to be used toidentify, analyse and evaluate the audit evidence inorder to achieve that specific engagement’s objectives(IIA, 2012a, Standard 2240.A1). The IIA’s PracticeAdvisory 2240-1 states that the methodologies to befollowed (such as sampling techniques), should beincluded in the engagement work program (IIA,2013b, Practice Advisory 2240-1). The internal auditfunction should therefore carefully plan and considerthe tools and techniques that will be utilised duringthe fulfilment of an audit engagement in order todischarge their assurance responsibility.73
Risk governance & control: financial markets & institutions / Volume 5, Issue 1, 2015One of the first (of many) considerations for theinternal auditor, prior to the commencement of audittesting, is the decision as to whether the use ofsampling is appropriate to achieve the engagementobjectives. If the audit objective is to test a fullpopulation then obviously the use of sampling willnot be applicable. If, however, the internal auditordecides to test only a portion of the population inorder to collect audit evidence for the achievement ofthe engagement objectives, then the use of samplingwill be applicable and appropriate. Once the internalauditor has determined that the use of sampling is themost suitable technique to collect audit evidence, thenext decision concerns which sampling technique touse. Figure 1 below illustrates the audit samplingdecision-making process.As mentioned in section 1 above, and illustratedin Figure 1 below, the internal auditor has the optionto choose between a statistical and a non-statisticalsampling technique. The three steps to follow,irrespective of whether a statistical or non-statisticaltechnique will be employed, are sample sizedetermination, selection of the sample, and theevaluation of the sample results (Guy et al., 2002:2;IFAC, 2012d ISA 530 par. 6-8).Figure 1. Decision Process for Sampling (IIA (UK & Ireland), 2008)Hitzig (2004:31) points out that theimplementation of a statistical or a non-statisticalsampling technique is determined by the sampleselection method, and should not simply be anarbitrary decision to apply/not apply statisticaltechniques, made by the auditor. In addition, the ISAon Audit Sampling 530 (IFAC, 2012d ISA 530 par.A9) indicates that the sample size cannot be used as acriterion to determine whether to use statistical ornon-statistical techniques. The choice of nonstatistical sampling techniques does not imply the useof smaller sample sizes in order to provide sufficientaudit evidence (Crous et al., 2012:257-258).The internal auditor should apply professionaljudgment in determining whether to use a statisticalor a non-statistical technique, and should alsoevaluate the significance of matters in relation to therelevant audit objectives. It is important to note thatboth statistical and non-statistical samplingtechniques require the use of the auditor’sprofessional judgment regarding the planning of thesample, conducting of the audit procedures, and the74
Risk governance & control: financial markets & institutions / Volume 5, Issue 1, 2015evaluation of the audit evidence collected (De Bruyn,1981:116; Guy et al., 2002:10; Crous et al., 2012:240;Reding et al., 2009:11-2; Stuart, 2012:237). The ISAon Audit Sampling 530 reiterates the need for theauditor to use professional judgment with theapplication of both statistical and non-statisticalsampling techniques (IFAC, 2012d ISA 530 par. A9 A12). There is often a misconception that the use ofstatistical sampling techniques obviates the need forthe auditor to use his judgment, and that the auditor’sjudgment need only be applied when non-statisticalsampling techniques are used. Hitzig (2004:35) alsohighlights the point that some auditors haveexpressed concern that the use of statistical samplingtechniques eliminates the need for auditor judgment.Contrary to this view, statistical sampling techniquesare not mechanical but rather require good auditorjudgment in deciding on the nature and extent oftesting to be conducted, deciding on the tolerabledeviation rate, choosing the technique for selectingthe sample, analysing and assessing the populationcharacteristics, and deciding the appropriate risk level(De Bruyn, 1981:119; Hitzig, 2004:35). Guy et al.,(2002:10) supports this view, and reiterates the pointthat the use of statistical sampling does not eliminateprofessional judgment.Significant additional factors that may affect theinternal auditor’s decision in whether to choose astatistical or a non-statistical sampling techniqueinclude the influence of external auditors, theinfluence of internal audit management, and thetraining and background of internal audit staff. It isnot uncommon for overlaps to occur between acompany’s internal auditors and external auditorswith regard to the tests of controls. The ProfessionalAuditing Standards allow the external auditor to placereliance on the work of internal audit after havingperformed an assessment of the internal auditfunction (IFAC, 2012a ISA 610 par. A4 – A6). Kleinand Ferris (1989:2) explored the extent to which theinternal auditors of the largest commercial banks inthe United States of America used statistical samplingtechniques as a result of the bank’s external auditor’sinfluence in favour of the usage of such techniques.They (1989:2) found that 59% of respondents (banks’internal auditors) used statistical sampling techniquesas a result of being encouraged in the usage of suchtechniques by their external auditors. Klein and Ferris(1989:6) further found that 81% of respondentsindicated that their bank’s external auditors usedstatistical sampling techniques to conduct the annualfinancial statement audits. In addition, Swanepoel(2011:79) found that 75% of registered auditors(external auditors) at companies accredited by theJohannesburg Securities Exchange used statisticalsampling as their preferred sampling technique. It isevident from these studies that the external auditorsmake extensive use of statistical sampling techniques,and that they probably do have a strong influence onthe internal auditor’s chosen sampling technique. Onthe other hand, the internal audit function’smanagement team could also have a strong influenceon the choice between using a statistical or nonstatistical sampling technique.The IIA Research Foundation (2010a:19-20), intheir report on the Core Competencies for today’sInternal Auditor, found that chief audit executivesand internal audit management rated the use ofstatistical sampling as the least important technicalskill required to perform their work. The reportfurther indicated (2010a:18) that internal audit staff atlevels below managerial, still rated the use ofstatistical sampling as one of the top ten skillsrequired to conduct their work. It appears from thisIIA research report that the use of statistical samplingtechniques by internal audit functions is on thedecline, especially if managerial levels of audit staffare no longer regarding the use of statistical samplingas an important skill, necessary to conduct their work.This might also be indicative of a tendency amongstinternal audit functions to employ non-statisticalsampling techniques as their preferred samplingtechnique. This low ranking of the use of statisticalsampling as a required skill (as indicated by internalaudit management), raises concerns regarding thequality of the audit procedures (including thesampling techniques) recorded in the engagementwork program, especially as internal auditmanagement has to approve the relevance(appropriateness) of these audit procedures (IIA,2012a, Standard 2240.A1). The IIA Standard 2340also requires all engagements to be supervised, inorder to ensure that the quality of the audit workconducted achieves the engagement objectives, andadditionally to train and develop staff (IIA, 2012a,Standard 2240.A1). Another important factor thatcould have an effect on the choice of samplingtechnique is the level of training and experience ofinternal audit staff.Some of the main reasons offered by banks’internal auditors for not utilising statistical samplingtechniques were a lack of training and experience in,and understanding of the use of statistical samplingtechniques (Scott et al., 1983:55; Klein & Ferris,1989:8). In contrast, Maingot and Quon (2009:233),in their article on the relative frequencies of the use ofstatistical and non-statistical techniques for samplesize planning, sample selection and sample evaluationby internal auditors, found that the presence of staffwho have benefitted from more training in statisticaltechniques does not necessarily result in morefrequent use of such techniques. Maingot and Quon(2009:227) further found that respondents withchartered accountant (CA) qualifications tended touse statistical sampling less frequently thanrespondents with other professional qualifications,such as the certified internal auditor (CIA) 75
Risk governance & control: financial markets & institutions / Volume 5, Issue 1, 2015The similarities and differences betweenstatistical and non-statistical sampling techniquesshould also be considered by the internal auditor aspart of making an informed decision as to the mostappropriate sampling technique to be selected.Statistical and non-statistical sampling techniquesshare three common characteristics. Firstly, bothsampling techniques require the use of professionaljudgment (Guy et al., 2002:10; Apostolou, 2004:7;Stuart, 2012:237; American Institute of CertifiedPublic Accountants) (AICPA), 2012:14; Crous et al.,2012:240; IFAC, 2012d ISA 530 par. A9 - A12).Secondly, the audit procedures to be conducted willbe similar, irrespective of whether a statistical or nonstatistical sampling technique has been employed(Apostolou, 2004:7; AICPA, 2012:14). Lastly, theprofessional standards permit the use of bothstatistical and non-statistical sampling techniques(AICPA, 2012; IFAC, 2012d ISA 530; ISACA,2013b:55). However, there are also materialdifferences between statistical and non-statisticalsampling techniques. One of the primary differencesis sampling risk. As mentioned in section 1 above,sampling risk is the risk that the samplecharacteristics are not representative of the population(Guy et al., 2002:9; Apostolou, 2004:13; Aghili,2011:19; Stuart, 2012:236). Another key difference isthe training requirements the auditor needs to havecompleted, as statistical sampling will require moretechnical training in the use of statistics, whereas nonstatistical sampling requires substantially less(Apostolou, 2004:8; AICPA, 2012:14).As with any other audit technique, there areadvantages and disadvantages to both statistical andnon-statistical sampling techniques. Table 1 belowprovides a summary of the main advantages anddisadvantages associated with the use of statisticalsampling.Table 1. Advantages and disadvantages associated with the use of statistical samplingAdvantagesIt allows the sample results to be projected across the auditpopulationA greater reliance can be placed on the audit procedures asthis reliance is statistically determinedThe computer can be used to randomly select sample itemsThe selection of sample items is more objectiveIt is an efficient sampling planSampling risk can be quantitatively measuredIt quantitatively evaluates the sample results(De Bruyn, 1981:119; Scott et al., 1983:55; Wilburn, 1984:16;Klein & Ferris, 1989:3; Van Schalkwyk, 2001:16; Guy et al.,2002:15; Moeller, 2009:201; Reding et al., 2009:11-2; Marx etal., 2011:11-12; Crous et al., 2012:240)As can be seen from the disadvantages listed inTable 1 above for the use of statistical samplingtechniques, it is perceived to be a more costlysampling technique when compared to non-statisticalsampling (Scott et al., 1983:55; Klein & Ferris,1989:7; IIA (UK and Ireland), 2008:1; Crous et al.,2012:240). Nevertheless, Hitzig (2004:30) points outthat continuous professional education is a mandatoryrequirement for all professional auditors, andemphasizes that there should be little reason not toadvance one’s skills in sampling techniques. Hedismisses the fact that the limited use of statisticalsampling makes it a more expensive samplingtechnique when compared to non-statistical sampling,because of the widespread availability of technologyto select a sample.A low usage factor of statistical samplingtechniques was also reported by Maingot and Quon(2009) in their article on the use of samplingtechniques by internal auditors in companies listed onthe Canadian Standard & Poor’s Toronto StockExchange. Maingot and Quon (2009:224) found that15% of respondents used statistical samplingtechniques to determine sample size, 21% to selectDisadvantagesHigh costs of training in the use of statistical sampling techniquesHigh costs of designing and implementing the statistical samplingtechniqueInconsistency in application between members of the audit departmentcan arise due to the complexities of statistical sampling techniquesTime consumingIf not applied correctly the results could be misleading(Scott et al., 1983:55; Klein & Ferris, 1989:7; Van Schalkwyk,2001:17; IIA (UK and Ireland), 2008:1; Reding et al., 2009:11-2; Marxet al., 2011:11-13; Crous et al., 2012:240)items, and 10% to evaluate results. As mentionedabove, it also appears, from the IIA’s research reporton the Core Competencies for today’s internalauditor, that the use of statistical sampling techniquesby internal audit functions is on the decline, and islikely to continue to decline, especially if manageriallevels of audit teams do not regard competence insuch techniques as important, to effectively conducttheir work (IIA, 2010a:19-20). Hitzig (2004:35)encourages the use of statistical sampling techniques,and comes to the conclusion that statistical samplingis a tool that must be consciously employed, based onobjective, defensible techniques, and that its useshould not rely purely on decisions based onprofessional judgment, as is the case with nonstatistical sampling techniques. Maingot and Quon(2009:233) support this view and point out that theauditing standards should highlight the limitations ofthe use of non-statistical sampling techniques.Furthermore, they suggest that the use of statisticalsampling techniques should be encouraged.Despite the advantages of statistical samplingtechniques, Hitzig (1995) identified a trend amongstauditors to use non-statistical sampling techniques76
Risk governance & control: financial markets & institutions / Volume 5, Issue 1, 2015increasingly more often than they use statisticalsampling. Messier et al. (2001:91) have alsoidentified a growing use of non-statistical samplingtechniques, and point out that auditors areincreasingly relying purely on professional judgment,at the expense of statistical theories. Maingot andQuon (2009:233) are of the opinion that nonstatistical sampling techniques are used more oftenthan statistical sampling techniques, perhaps due toan absence of any requirement or emphasis in theauditing standards or recent literature preferring theuse of statistical sampling. However, it must berepeated here that the use of non-statistical sampling,if properly applied, can also be advantageous to theinternal auditor. Table 2 below provides a summaryof the main advantages and disadvantages associatedwith the use of non-statistical sampling.Table 2. Advantages and disadvantages associated with the use of non-statistical samplingAdvantagesTraining expenses are lowerSimplicity of implementationNot always practical to apply randomised selection as aresult of the audit objectiveProposed audit adjustment is based on qualitative analysis(Mckee, 1984:27; Van Schalkwyk, 2001:17; Guy et al.,2002:222; Moeller, 2009:203)DisadvantagesCannot draw valid statistical inferences from the sample resultsCannot quantitatively measure and express sampling riskIf not applied correctly, the results could be misleadingThe existence of personal selection bias (such as haphazard sampling)(Van Schalkwyk, 2001:16; Maingot & Quon, 2009:233; Moeller, 2009:204;Hall et al., 2012:127; Sawyer, 2012:128)4.1. Sampling Technique of ChoiceIt is clear from Tables 1 and 2 above that eachsampling technique (statistical and non-statistical)comes with its advantages and disadvantages, and asyet there appears to be no consensus (refer to section1 above) on which sampling technique is superior(Mckee, 1984:30; Colbert, 1990:120; Hitzig,2004:35; Maingot & Quon 2009:233; Singleton,2009:13; Applegate, 2010:21; Hall et al., 2012:127).The internal auditor is however, not only confrontedwith a choice between a statistical or a non-statisticalsampling technique. The decision to apply a statisticalsampling technique then presents the internal auditorwith various statistical sampling plans to choosefrom, the final choice being guided by the respectiveaudit and test objectives.Audit sampling remains an important element of theinternal auditor’s toolkit and it requires specific skillsin order to select informative samples from which theengagement results will be derived. Examining theaverages for use of statistical and non-statisticaltechniques, it appears that overall both techniques areregarded as important for the determination of thesample size and for the selection of the sample.However, for the evaluation of the sample resultsnon-statistical evaluation methods were used muchmore often than statistical evaluation methods.Figures 2, 3 and 4 below illustrate the respondents’relative use of statistical and non-statistical samplingtechniques for determining the sample size (figure 2),the selection of the sample (figure 3), and theevaluation of the sample results (figure 4).4. Results of the ResearchDetermination of the sample sizeDistribution for method of determining samplesizeBank 190Bank 71070Bank 6306535Bank 95050Bank 35050Bank 51090Bank 4100Bank 8100Bank 21000%20%Statistical40%60%Non-StatisticalFigure 2. Distribution for Method of Determining Sample Size7780%Other100%
Risk governance & control: financial markets & institutions / Volume 5, Issue 1, 2015The empirical research data, as shown in Figure2 above, illustrates that no definite preference existsfor either a statistical or a non-statistical samplingtechnique as it relates to the determination of thesample size. On average for the nine (9) respondents,statistical sampling techniques for determining thesample size were applied 37.22% of the time,whereas non-statistical techniques were applied32.78% of the time. “Other” methods of determiningthe sample size were applied 30% of the time.Selection of the sample itemsDistribution for sample selection methodsBank 13060Bank 62 865Bank 31530Bank 920252020251020101030Bank 7304030Bank 5304030Bank 813Bank 4125Bank hazard80%BlockDirected100%OtherFigure 3. Distribution for Sample Selection MethodsAs can be seen from Figure 3 above, a marginaldifference was identified between the use of statisticaland non-statistical sample selection methods. Onaverage, non-statistical sample selection methodswere applied 55% of the time, while statistical sampleselection methods were applied 43.9% of the time.“Other” methods of sample selection were applied1.1% of the time.Evaluation of the sample resultsDistribution of the sampling techniques appliedfor the evaluation of the sample resultsBank 160Bank 35050Bank 94060Bank 54060Bank 235Bank 4653070Bank 6100Bank 8100Bank 71000%20%StatisticalFigure 4.4040%60%Non-Statistical80%100%No responseDistribution of the Sampling Techniques Applied for the Evaluation of the Sample Results78
Risk governance & control: financial markets & institutions / Volume 5, Issue 1, 2015Figure 4 above indicates that non-statisticalsampling techniques were significantly morefrequently applied than were statistical samplingtechniques evaluating the sample results. This resultdiffers considerably when compared to thepreferences for determination of the sample size andthe selection of the sample items as was indicatedabove. Non-statistical methods were used for theevaluation of the sample results 60.6% of the time,while the use of statistical methods occurred only28.3% of the time. All other methods of evaluatingthe sample results were in total only applied 11.1% ofthe time.5. ConclusionIt appears from the above results that audit samplingis still used frequently as an audit evidence-gatheringtechnique in order to test the effectiveness of controls.Both techniques (statistical and/or non-statistical) areregarded as important for the determination of thesample size and the selection of the sample itemscompared to the evaluation of the sample resultswhere the use of non-statistical sampling techniqueswere used significantly more than statistical samplingtechniques.It should however be noted that, irrespective ofthe advantages and/or disadvantages associated with aspecific sampling technique (statistical and/or nonstatistical), the utilisation of an inappropriatesampling technique can result in sig
the tools and techniques that will be utilised during the fulfilment of an audit engagement in order to discharge their assurance responsibility. . The three steps to follow, irrespective of whether a statistical or non-statistical technique will be employed, are sample size determination, selection of the sample, and the .
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