# Sampling

Sampling lets you choose which transactions will be tested for a specific FSLI. After navigating to the Engagement → Execution → Sampling, you pick your data source, run FinBrain processing and then choose between [non statistical](https://finspectors.gitbook.io/finspectors-documentation/core-audit-modules/planning/sampling/non-statistical-sampling) and [statistical sampling](https://finspectors.gitbook.io/finspectors-documentation/core-audit-modules/planning/sampling/statistical-sampling).

Non statistical sampling gives you flexible, judgment based options like risk based picks, top X selections, threshold based filtering or coverage based sampling. Statistical sampling calculates a sample size using tolerable misstatement, confidence levels and expected errors, with FinBrain generating the required count.

Once the samples are created, you can review, include or exclude individual items and confirm the final selection. This completed sample then flows into your testing procedures.


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