3.1. "In cases where audit sample selection has been done on a random basis, no statistical process for selection of samples needs to be followed." Comment.

• Sampling means testing less than 100% of the items in the population for some characteristic and then drawing a conclusion about that characteristic for the entire population. 
• Traditionally, auditors use 'test check' (or judgmental sampling, non-statistical sampling) approach.
• The audit sample collection on a random basis ensure that all items in the population have an equal chance of selection, 
• for example, by use of random number tables.
• Thus, strictly speaking, in case of selection of an audit sample on the basis of random tables there is no need to follow any other statistical process for selection of sample.
• In fact, selection of an audit sample on random basis is the pre-requisite for application of statistical techniques.
• Therefore, whenever audit sample selection has been done on a random basis i.e. selection of a representative sample, no statistical process for selection of sample needs to be followed.

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