> For the complete documentation index, see [llms.txt](https://finspectors.gitbook.io/finspectors-documentation/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://finspectors.gitbook.io/finspectors-documentation/audit-modules-auditor-view/execution/sampling.md). # Sampling Sampling helps auditors select and evaluate transactions for audit testing based on materiality and risk. The module supports both targeted testing and non-statistical sampling workflows. The Sampling module includes: * **Targeted Testing** * **Non-Statistical Sampling** *** ### **Targeted Testing** Targeted Testing allows auditors to manually select specific transactions for review based on judgment or risk indicators. This is commonly used for: * High-value transactions * Unusual entries * High-risk balances * Sensitive accounts Misstatements identified in targeted testing are captured directly and are not projected to the full population. *** ### **Non-Statistical Sampling** Non-Statistical Sampling helps auditors test a subset of transactions without formal statistical confidence calculations. Auditors can: * Generate sample selections * Review sampled transactions * Capture identified misstatements * Project results to the population *** ### **Projection Methods** When recording non-statistical sample misstatements, auditors can select a projection method. #### **Ratio Method** Projects the misstatement based on the relationship between the sample misstatement and sample value. #### **Difference Method** Projects the misstatement using the average misstatement identified per sampled item. *** ### **Evaluating Results** At the end of testing, auditors capture: * Targeted Testing Misstatement * Non-Statistical Sample Misstatement * Projection Method The platform then compares the projected misstatement against Performance Materiality. * If projected misstatement is below Performance Materiality → **Pass** * If projected misstatement exceeds Performance Materiality → **Fail** This helps auditors evaluate whether additional testing or investigation may be required. {% embed url="" %}