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sampling risk

   Also found in: Wikipedia 0.01 sec.
sampling risk [′sam·pliŋ ‚risk]
(industrial engineering)
In inspection procedure, the probability, under the sampling plan used, that acceptable material will be rejected or that unsatisfactory material will be accepted.
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Auditors generally send positive requests to confirm large receivable balances because no sampling risk would be acceptable for individual accounts receivable balances exceeding tolerable misstatement for the engagement.
Better evidence gathering: adopting best practices can improve audit ... by McConnell, Donald K., Jr.; Schweiger, Charles H. / Journal of Accountancy
Closer Look at Sampling Risk Basically, sampling risk is the probability that (1) there is an error in the population and (2) your examination by sampling fails to reveal it.
Finding the bad egg: audit sampling risk by Chau, Chak-Tong / The National Public Accountant
Some general risks and considerations associated with investing in an ETF may include: Equity Risk, Micro-, Small-, and Medium-Sized Company Risk; Asset Class Risk; Call Risk/Prepayment Risk; Credit/Default Risk; Derivatives Risk; Extension Risk; Foreign Issuers Risk; Income Risk; Interest Rate Risk; Liquidity Risk; Mortgage-Backed Securities Risk; Finance Services Sector Risk; Replication Management Risk; Issuer-Specific Changes; Sampling Risk and Non-Diversified Fund Risk.
Claymore Announces the Transfer of Two ETFs from American Stock ... by Business Wire
 
 
 
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