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Sagot :
The sample you have selected for your testing is not representative of the population as a whole. this is known as Sampling Risk.
The risk of sampling occurs when there is a chance that the things chosen for a sample are not actually representative of the group being examined. This is a significant problem because an auditor cannot investigate the entire population because of time constraints; instead, they must rely on a sample.
One inaccuracy that might result from sampling risk is that the auditor incorrectly believes that the population has fewer issues than anticipated, which can result in a flawed audit judgment.
Or, the auditor can incorrectly assume that there are more issues than anticipated and waste time increasing the sample size to determine if this is the case.
To learn more about Sampling here
https://brainly.com/question/23731134
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