 more specific types of calculations can quantify sampling risk. So we can actually quantify the sampling risk. Instead of us doing as we would do with non-statistical, which would basically say, we're gonna set the risk at these levels and then basically do our sample and see if that's going to correlate. In this case, we can actually quantify, put a number to the sampling risk. Disadvantage of statistical sampling. So you might say, well, why wouldn't we do the statistical sampling? And well, cost more to train auditors in the techniques. Statistics isn't the most easy thing to do, obviously. And there's a lot of, just like when you think about statistics being applied to different types of samples and pulling and all the kind of things that can, the problems that can be in statistical sampling, we gotta be aware of those types of things as well when we apply statistical sampling to whatever type of sample we are testing for. Cost more to design and conduct sampling application. So obviously to design a statistical sample, we're gonna have a more formal study. We're gonna have to be more exact and precise. There's gotta be a cost benefit analysis anytime we have something such as that. There's a lack of consistent application across audit teams. So different audit teams could have different applications rather than us having just basically a set of general rules. If we have non-statistical sampling, we might just basically have a set of rules, which would actually be possibly more formalized across different teams. To statistical sampling techniques, we have attribute sampling, we have monetary unit sampling, we have classical variables sampling. Now we'll go into these in more depth starting with the attribute sampling. So attribute sampling used to estimate the proportion of a population that possesses a specified characteristic. Test of controls are the most common use of attribute sampling. So we're gonna often use it to test the controls and remember the two things we're gonna be testing oftentimes with sample sizes, test of controls and substantive type testing examples. The businesses controls require that all checks have two independent signatures. So that's gonna be one of the controls that we have. The auditors can plan a test of that control using the attribute sampling. So attribute sampling then can be applied to see whether that control is indeed in place. Then we have monetary sampling, another type of statistical sampling, unit sampling. Uses attribute sampling theory to estimate the dollar amount of misstatement for a class of transactions or an account balance. So now we're gonna use similar theory looking for the dollar amount. However, often use over the classical variable sampling because it has a number of advantages over the classical variable sampling. And then we'll take a look at the classical variable sampling. Auditors sometimes use classical variables sampling to estimate the dollar value of a class of transactions or account balance. It is more often used to determine whether an account is materially misstated.