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Learning Objectives
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Your objectives are to be able to:

LO E-1Understand the basic principles of sampling, including the differences between statistical and nonstatistical sampling and sampling and nonsampling risk.
LO E-2Understand the basic steps and procedures used in implementing a sampling plan.
LO E-3Identify the two situations in which sampling is used in an audit.
LO E-4Understand how the basic steps and procedures used in a sampling plan apply to an audit.





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