The opinion of an audit is based on the audit evidence obtained on the audited financial statements and the transactions that led to those statements. Considering the fact that the financial market, time and human resources do not allow exhaustive testing of accounts and classes of transactions, this will allow the auditor to apply sampling procedures. At present, the financial auditor ensures the increase of financial information user’s degree of confidence by obtaining evidence that is assessed through the various sampling methods and techniques. The objectives of the article are directed toward the sampling achievement depending on audited field, population and volume.