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This instructional text on the use of statistical and non-statistical sampling in auditing should be appropriate for an advanced auditing course where coverage is given to topics such as SEC reporting, computer auditing, audit risk, materiality, and audit reporting. It seeks to bridge the gap between introductory coverage of audit sampling and the technical presentation of concepts. It is written from the viewpoint of financial auditing with an emphasis on the use of sampling in the audit of financial statements by external auditors. Much of the material in the book is also appropriate from an internal auditing perspective.