 In this presentation, we will take a look at classical variable sampling. Within classical variable sampling, normal distribution theory is used to evaluate the characteristics of a population based on sample data. Auditors generally use classical variable sampling to estimate the size of misstatements. So we're going to estimate the size of a misstatement typically with the use of classical variable sampling or when classical variable sampling is applied, it's typically used to estimate the size of misstatement. Sampling distributions are formed by plotting the projected misstatements yielded by an infinite number of audit samples of the same size taken from the same underlying population. So this is going to be our standard distribution type curve that we would expect to see if we have a larger population, the curve will typically tend to a shape more like this. If we have a small, if we have a