This document discusses audit sampling techniques including: 1. Audit sampling involves examining less than 100% of items in a population to obtain evidence about the population's characteristics. Key is selecting a representative sample. 2. Statistical sampling uses probability theory to evaluate results and measure sampling risk, making it more defensible than non-statistical sampling. 3. When planning samples, auditors must consider objectives, populations, possible stratification, sampling units, and desired reliability. Sample sizes are chosen based on tolerable deviation/error rates and allowable risks.