If the audit procedure is not applicable to the selected item, the auditor shall perform the procedure on a replacement item. (Ref: Para. A14) …

If the auditor is unable to apply the designed audit procedures, or suitable alternative procedures, to a selected item, the auditor shall treat that item as a deviation from the prescribed control, in the case of tests of controls, or a misstatement, in …

The auditor shall investigate the nature and cause of any deviations or misstatements identified, and evaluate their possible effect on the purpose of the audit procedure and on other areas of the audit. …

In the extremely rare circumstances when the auditor considers a misstatement or deviation discovered in a sample to be an anomaly, the auditor shall obtain a high degree of certainty that such misstatement or deviation is not representative of the …

This ASA deals with the auditor’s use of analytical procedures as risk assessment procedures.   ASA 520 [24] deals with the auditor's use of analytical procedures as substantive procedures (“substantive analytical procedures”) and the auditor’s …

For tests of details, the auditor shall project misstatements found in the sample to the population. (Ref: Para. A18-A20) …

The auditor shall evaluate: The results of the sample; and (Ref: Para. A21-A22) Whether the use of audit sampling has provided a reasonable basis for conclusions about the population that has been tested. …

Non-Sampling Risk (Ref: Para. 5(d) ) …

Examples of non-sampling risk include use of inappropriate audit procedures, or misinterpretation of audit evidence and failure to recognise a misstatement or …

Sampling Unit (Ref: Para. 5(f) ) …