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Discuss and assess the risks associated with all sampling procedures.

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  1. Discuss the appropriate places to use audit sampling.
  2. Discuss and assess the risks associated with all sampling procedures.
  3. Discuss the differences between non-statistical and statistical sampling as a basis to determine the appropriate sampling methodology.
  4. Describe how attribute estimation sampling can be used to test controls
  5. Discuss the steps involved in using sampling for substantive tests of account balance.