States have always used sampling in audits of the largest businesses. Now, they are proposing to use sampling methods on smaller businesses as well. Sampling isn't always a negative issue but you need to understand the risks and be prepared to protect your right to a fair and representative sample. We will address the various sampling methods used, the potential bias in the selection process, and how to use sampling to even the playing field.

Learning Objectives:

• Discuss the various sampling methods used


• Determine the potential bias in the selection process


• Recognize how to use sampling to even the playing field