NONSAMPLING RISK
\nˌɒnsˈamplɪŋ ɹˈɪsk], \nˌɒnsˈamplɪŋ ɹˈɪsk], \n_ˌɒ_n_s_ˈa_m_p_l_ɪ_ŋ ɹ_ˈɪ_s_k]\
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The failure to fully examine the available data results in this type of audit risk. It also results from the incompetency on part of the auditor to spot a mistake or a wrong statement. This usually results from the inappropriate application of procedures and misinterpretation of data.
By Henry Campbell Black
