linguistic:voice_change, information:classification, information:extraction, structural:summarization
Sample selection

Although exercising careful judgment is crucial during every step of the sampling process, it is extremely necessary when choosing the non-statistical approach. This method does not include the use of tables or statistical percentages, but rather it relies upon professional judgment on the part of the auditor as well as the policy implemented by the firm. Under this approach, it is common practice for most accounting firms to create universal guidelines for auditors in order to determine a proper sample size. For example, if a given client's control risk is high, a firm would typically require a high sample size when selecting records.