Describe the two methods suggested for projecting a nonstatistical sample result. How does an auditor determine which method should be used?

Non statistical sampling
The method of evaluating the competence of the evidence gathered from the auditor selected-sample size is referred to as non-statistical sampling

Projection of non-statistical sample
According to AICPA there are two acceptable methods used for projecting the amount of misstatements. The are ratio projection and difference projection
Ratio projection: it is used in the non-statistical sampling. It projects the misstatement amount by dividing the amount of misstatement and percentage of the dollars of the sample population
Difference projection: It is defined as the average misstatements of each and every item in the sample to the overall population. This projection is executed when the misstatement is stable for the entire item, through its dollar size varies
Results arrived from these two projections are identical, when the same proportion of items in the populations are incorporated in the sample. But, when different proportions are arrived at, then the choice between the two is based on the auditors judgment