Auditors prefer to use probabilistic sample selection methods for nonstatistical sample applications involving tests of controls and substantive tests of transactions to improve the likelihood of selecting a representative sample.

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Probabilistic sample selection methods increase the likelihood of selecting a representative sample, which is important for tests of controls and substantive tests of transactions. Therefore, auditors do prefer to use probabilistic sample selection methods for nonstatistical sample applications.

Auditors Prefer to Use Probabilistic Sample Selection Methods for Nonstatistical