Compliance testing sampling employs statistical techniques to select examination samples that provide reliable conclusions about entire populations without testing every instance. Methods include random sampling, stratified sampling, attribute sampling, and variables sampling, each suited to different compliance objectives and population characteristics. Auditors might use attribute sampling to test whether loan approvals consistently include required credit checks, needing sample sizes that provide desired confidence levels. Proper sampling methodology balances audit resource constraints against detection risk and required assurance levels. Documentation must justify sampling approaches, confidence intervals, and how results support compliance conclusions for regulatory or external audit scrutiny.