CIisampl Representative samples Characteristics in the sample of audit interest are approximately the same as those of the population. 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. @2000 Prentice hall. IncArens, Loebbecke; Auditing, 8/E ©2000 Prentice Hall, Inc. Representative Samples Characteristics in the sample of audit interest are approximately the same as those of the population. 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