Block Sampling is a judgment sampling method in which accounts or items are chosen in a sequential order. After the initial item in the block is selected, the balance of the block is automatically chosen.
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.
The use of random selection to determine the contents of a sample and of appropriate statistical techniques to evaluate the results obtained from this sample. Statistical sampling provides a measure of the sampling error, i.e., the margin of error that applies in drawing conclusions on the total population.
