Question:What does sampling error refer to in the context of the audit?

Sampling erroris defined as thedifference between the findings from a selected sample and the actual full population’s characteristics.

ISO 19011:2018 Clause 6.5.5:“Sampling error is an unavoidable uncertainty in audit results arising from evaluating only part of the population.”

This differs from bias (A) or systematic exclusion (C), which are forms of samplingbias, noterror.