Sampling error

Sampling error is the difference between the value derived for a population from using a sample and the actual value of the population. A large sampling error creates distortions in the sampling outcome, from which a user might draw incorrect conclusions. This error can be significant when an auditor does not select a sample that is representative of the entire population. The size of a sampling error can be minimized by increasing the size of the sample, as well as by selecting the sample at random from the population.