Why statistical sampling provides a better defense for an auditor when sued in a court of law.

Why statistical sampling provides a better defense for an auditor when sued in a court of law. 
Statistical sampling is a technique of the “Audit Sampling”. Auditing can be illustrated as one “validating procedure the intention of which is to attain the superior extent of assurance that monetary data are liberated or open from the fallaciously characterized substances and act in accordance with the worldwide auditing principles.” Any auditor should opt for the sample units in an approach that makes it probable to anticipate the depiction of the class of transactions and balance units sampled.