> 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/workpapers/execute/sampling.md). # Sampling Sampling selects transactions for testing based on risk, thresholds or statistical methods, helping auditors gather evidence efficiently while maintaining audit quality and coverage. 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. ### **Linking Tasks, Requests and Workpapers** Once a sampling activity has been created, auditors can manage related follow-up work directly from the sampling overview. Each sampling row shows the key details of the selection, including: * **Data Source** * **Number of Samples** * **Tasks** * **Requests** * **Linked Workpapers** This allows the sampling activity to stay connected with the audit work performed on those selected transactions. #### **Add a Task** Click the **+** option under **Tasks** to create or link a task related to the sampling activity. This can be used to assign follow-up work to a team member and track completion directly against the sample. #### **Create a Request** Click the **+** option under **Request** to raise a client information request against the selected samples. Auditors can request supporting documents from the external collaborator for the sampled transactions, helping connect sample selection directly with evidence collection. #### **Link a Workpaper** Click the **+** option under **Linked Workpapers** to associate the sampling activity with the relevant audit workpaper. This helps maintain a clear connection between: **Sample selected → Evidence requested → Testing performed → Workpaper documented** #### **Why this is useful** Linking these items directly from Sampling helps auditors: * Keep follow-up activities connected to the original sample * Avoid manually tracking samples across different modules * Maintain clear evidence traceability * Improve visibility for reviewers * Move smoothly from sample selection into audit execution Once linked, the Sampling overview shows the number of tasks, requests and associated workpapers for each sampling activity. {% embed url="" %}