The diagram (right) shows the basic parts of the modern plough: 1  beam. 2  hitch (Brit: hake) 3  vertical regulator. 4  coulter (knife coulter pictured, but disk coulter common) 5  chisel (foreshare) 6  share (mainshare) 7  mouldboard.
Non-probability sampling is a type of sampling technique whereby all the units of a population do not have an equal chance of being selected in the sample.
Statistical sampling allows each sampling unit to stand an equal chance of selection. The use of non-statistical sampling in audit sampling essentially removes this probability theory and is wholly dependent on the auditorâs judgment.