An auditor who uses nonstatistical attributes sampling, and has chosen the sample in conformity with...
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An auditor who uses nonstatistical attributes sampling, and has chosen the sample in conformity with random selection procedures: Multiple Choice Need not consider the risk of assessing control risk too low. Has committed a nonsampling error. Will have to use discovery sampling techniques to evaluate the results. Should compare the deviation rate of the sample to the tolerable rate. 
An auditor who uses nonstatistical attributes sampling, and has chosen the sample in conformity with random selection procedures:
Multiple Choice
Need not consider the risk of assessing control risk too low.
Has committed a nonsampling error.
Will have to use discovery sampling techniques to evaluate the results.
Should compare the deviation rate of the sample to the tolerable rate.
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