12.05 Sampling procedures are used to test details by applying the audit procedures to the individual items selected. Because the items examined in a sample are representative of the total population, the audit team is able to project the sample results to the total population. This is not the case with other tests of details, where the audit team selects items according to specific criteria that may not be representative of the whole population. Thus, the results cannot be projected to the total population, although the audit team does form a conclusion about the examined items.