I'd expect the most likely audited place to be sparsely populated. Smaller populations are inherently more variable -- from Kanheman and Tversky The term "the

I'd expect the most likely audited place to be sparsely populated. Smaller populations are inherently more variable -- from Kanheman and Tversky The term "the law of small numbers" was coined by Tversky and Kahneman (1971) to describe how people exaggerate the degree to which the probability distribution in a small group will closely resemble the probability distribution in the overall population.