## Selecting Specific Items from a Population
When designing tests of controls and tests of details, the auditor must determine items for testing. One approach is to select specific items from a population (as distinct from statistical sampling of all items).
### Factors Relevant to Selecting Specific Items
1. The auditor's understanding of the entity
2. The assessed risks of material misstatement
3. The characteristics of the population being tested
### Types of Specific Items to Select
| Category | Description |
|---|---|
| High value or key items | Items of high monetary value or exhibiting a specific characteristic (e.g., related party transactions, unusual entries) |
| All items over a certain amount | Examine every item above a threshold to verify a large proportion of the total class of transactions or account balance |
| Items to obtain information | Examine items to understand the nature of the entity or the nature of certain transactions |
### Important Caveat
Specific item selection does not constitute audit sampling in the statistical sense — conclusions drawn from specific items cannot be projected to the entire population. The auditor should be aware that untested items may still contain misstatements.