Titlebook: Auditing, Assurance Services, and Forensics; A Comprehensive Appr Felix I. Lessambo Book 2018 The Editor(s) (if applicable) and The Author(

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Audit Samplinglation should have an opportunity to be selected. Random-based selection of items represents one means of obtaining such samples. Ideally, the auditor should use a selection method that has the potential for selecting items from the entire period under audit.

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