1. Meaning of sampling risk wrt TOC & TOD and effect (2*2=4 effects) of occurrence of risk. (4marks) 2.Factors influencing sample size for TOC & TOD. (4*2=8marks) 3.steps in sampling plan. (4-6 marks) 4. Sampling methods (2*2= 4 marks)- focus on random vs haphazard 5. short note on advantages of sampling (4 marks). 6. meaning of tolerable misstatement & tolerable rate of deviation (2*2=4marks).