This article approaches the general issue of diminishing the evidence investigation space in audit activities, by means of sampling techniques, given that in the instance of a significant data volume an exhaustive examination of the assessed popula¬tion is not possible and/or effective. The general perspective of the presentation involves dealing with sampling risk, in essence, the risk that a selected sample may not be representative for the overall population, in correlation with the audit risk model and with the component parts of this model (inherent risk, control risk and non detection risk) and highlights the inter-conditionings between these two models.

Key words: statistical selection models, non-statistical selection models, population, sampling unit, sampling risk, non- sampling.

Date of submission 20.04.16

DOI: https://doi.org/10.17721/1728-2667.2016/189-12/5

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