What is a key component of non-statistical sampling?

The correct answer emphasizes that non-statistical sampling focuses on high levels of service. In auditing, non-statistical sampling is often used when auditors want to ensure that their approach is based on qualitative factors rather than purely quantitative metrics. This kind of sampling is typically employed in situations where subjective judgment is necessary, such as when assessing the quality of service provided or specific characteristics of a sample population.

Non-statistical sampling allows auditors to select items based on specific criteria or the auditor's expertise, which can enhance the overall quality and relevance of the audit result. It does not depend on random selection or statistical formulas, but rather on the auditor's evaluation of what constitutes a representative sample based on service levels or other qualitative concerns.

In contrast, options like random number generation, inclusion of all items in the universe, or being entirely data-driven align more closely with statistical sampling methods, which rely on randomness and large data sets to draw conclusions. Non-statistical sampling is often better suited for audits where personal discretion and service assessment play critical roles, thus making high levels of service a key focus.