The two possible approaches to sampling are non-statistical sampling and statistical sampling. Regardless of the sampling approach selected, the third-party auditor must properly plan, perform, and evaluate the results of the sample in accordance with applicable professional standards.

Note: Authority cited: Section 1571, Code of Civil Procedure. Reference: Section 1571, Code of Civil Procedure.

History

1. New section filed 4-22-2025; operative 7-1-2025 (Register 2025, No. 17).