Statistical sampling is not a panacea and is not necessarily appropriate for all tests of controls; nonstatistical

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Statistical sampling is not a panacea and is not necessarily appropriate for all tests of controls; nonstatistical sampling is often applied by practicing auditors, and for good reason.

Required: 

1. Describe three conditions under which nonstatistical sampling would probably be inappropriate.

2. What sample selection techniques are available in nonstatistical sampling? Do they differ from those used in statistical sampling? Why?

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