What is the importance of defining the population when performing audit procedures? How would defining the population affect the sample size? How would incorrectly defining the population affect the sampling unit?
Why do auditors find it necessary to use sampling? What are the risks associated with sampling? How might these risks affect the audit conclusion?
Your tutorial is 67 words plus three references and gives examples of errors in defining populations, how this impacts audit results and how auditors use sampling to reach audit conclusions.