What describes non-statistical sampling in auditing?

Non-statistical sampling in auditing is primarily characterized by the use of judgment to select samples. This method relies on the auditor’s professional expertise and experience to decide which items to include in the sample, rather than using random selection techniques. This approach is beneficial in situations where certain characteristics of the population may be more relevant to the audit objectives, allowing for a more targeted analysis.

While the other options highlight attributes associated with statistical sampling—such as random selection and equal likelihood of selection—non-statistical sampling distinctly moves away from these procedures. It does not require the use of extensive statistical models, which are typically part of a statistical sampling framework, thus emphasizing the auditor's discretion in the process. This flexibility can enable auditors to focus on areas they perceive as having higher risk or importance, ensuring that their sampling is aligned with the specific context of the audit.