Judgment sampling is a non-statistical method where an auditor selects a sample based on experience and assessment, rather than using statistical techniques. While practical, it doesn't allow inferences for the larger population.
Non-statistical sampling or judgmental sampling is a method used in auditing where the samples are selected based on the auditor's judgment rather than random selection methods. This technique can be employed when statistical methods are impractical or when a quick assessment is needed.
An auditing technique focused on identifying and assessing the levels of risk in different areas of an organization's systems to concentrate efforts on the areas of highest risk, thereby improving the detection of errors or fraud.
