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what are the methods used in audit sampling and how sampling bias can be removed?
There are certain important sampling techniques that can be adopted by an auditor. These include:  
Haphazard sampling
Stratified sampling
Systematic sampling
Block sampling
This sampling technique allows the auditor to use his judgment in making selection of samples. The basic issues influencing the selection of sample are:
  • value of the items
  • relative risk involved
  • representativeness of the sample
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