Auditor's Discretion

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Definitions
Non-Statistical Sampling
Non-Statistical Sampling Judgmental Sampling Auditing Techniques Auditor's Discretion Sampling Methods Financial Audit Risk Assessment
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.
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