审计抽样 代表性本 样本的特性与总体特征相符合 Nonsampling risk (nonsampling error) occurs when audit tests do not uncover existing exceptions in the sample. 2 Sampling risk(sampling error) is an inherent part of sampling that results from testing less than the entire population.代表性样本 样本的特性与总体特征相符合 1. Nonsampling risk (nonsampling error) occurs when audit tests do not uncover existing exceptions in the sample. 2. Sampling risk (sampling error) is an inherent part of sampling that results from testing less than the entire population