Don't overthink this section. Know the basics and that should carry you well enough. Attribute and variable sampling, some different kinds of attribute sampling, some basic definitions, PPS, ratio estimation, mean, and difference methods of solving for over or understatement, relationships (inverse or direct) relating to the sample size (for tolerable misstatement, assessed level of CR, etc), over-reliance on IC is efficient but not effective, under-reliance on IC is effective but not efficient, incorrect rejection/acceptance, over-reliance on IC is worse because if you have to go one route you'd rather be effective than efficient, etc.
The first time through audit I encountered a fair amount of audit sampling and IT & auditing. Second time barely anything on those topics. YMMV.
Good luck!
AUD - 79
BEC - 76
FAR - 81
REG - 84
Finished!
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