Which of the following best illustrates the concept of sampling risk?(1) The documents related to the chosen sample may not be available to the auditorfor inspection.(2) An auditor may fail to recognize errors in the documents from the sample.(3) A randomly chosen sample may not be representative of the population as a wholefor the characteristic of interest.(4) An auditor may select audit procedures that are not appropriate to achieve thespecific objective.

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Statistical Process Control

The use of statistical methods to observe and manage a process to make sure that it operates at its full potential and thus produce a confirming product is called Statistical Process Control.