am just student i want to know this ans with description

Test checking or sampling means checking less than 100% population.

While in many cases auditor does not have enough time for deailed examination of auditee though he adopts sampling technique, on the basis of sampling the auditor take a samples from the entries i.g first 50 purchases or sales of months or choosing randomly some entries.

Sampling tachnique is adopted when on the basis of compliance procedure( checking the internal controls of entity) the auditor conclude that the I.C(internal controls) are effective and able to prevent dedect and correct material misstatements.

areas where you shoulkd not adopt test checking or sampling.

• few transactions of very high amounts
• transactions near the balance sheet date
• transactions related to accounting standards
• transactions withg related party transactions
• transation where I.C are not effective

you should have a sound knowlege/expertise in auditing with accounting while conduting any statutory audit. Hope this satifies your query.