What are some of the different types of sampling methods that are available to the auditor How does the auditor decide which method to use How will the different methods affect the audit When performing audit the auditor has the choice to go for statistical sampling or non statistical sampling or both of them Both sampling methods are efficient in providing the auditor with sufficient appropriate audit evidence about the financial statements and both audit sampling methods require that the auditor practice his judgment in planning and executing his plan and come out with the results Sampling and non sampling risks are applicable to both sampling methods Non statistical sampling may be as effective as statistical sampling and vice versa Boynton 2006 In statistical sampling the auditor may choose random sampling techniques block sampling techniques or systematic sampling techniques which all of them are a result of the use of the laws of probability that enable the auditor to control sampling risk On the other hand the auditor who uses non statistical sampling must use professional judgment derived basically from his her own experience to evaluate sampling risk Boynton 2006 Statistical and non statistical sampling methods do not affect audit and the auditor is using the same framework for planning and performing whatever sample used Also the choice of statistical or non statistical sampling method does not affect the evidence achieved or the auditor response to the potential errors found in sample because at the end the auditor is practicing his her professional judgment while either sampling Boynton 2006 References Boynton W C Johnson R N 2006 Modern auditing Assurance services and the integrity of financial reporting 8th ed Hoboken NJ Wiley Louwers T Ramsay R Sinason D Stawser J R 2007 Auditing and assurance services New York NY McGraw Hill from https ecampus phoenix edu content eBookLibrary2 content eReader aspx accountant retrieved Phoenix 2012 Response 2 Different types of sampling methods for auditors are statistical and non statistical sampling The auditing samples will give an auditor the results needed without having to do a full audit Sampling methods means that the auditor can determine the sample size and evaluate sample results by using the laws of probability It can benefit the auditor by giving an efficient sample measuring the sufficiency of the evidence and evaluating sample results Non statistical sampling is where the auditor determines sample size and evaluates sample results based on the criteria of his or her experience This sampling is just as effective as statistical samples A statistical sampling would consist of random selection of sample items and evaluating the results because if these selections are not used then it would be considered a non statistical approach An auditor should decide what method to use by following certain steps such as determining the objectives procedures to meet objectives the sample size and evaluate the results There are other steps that are used by auditors to determine information needed about the population The different methods can allow the auditor to analyze any misstatements or deviations in the population This would mean that the auditor would need to have management investigate the misstatements and make proper adjustments