Professional Judgment

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Definitions
Judgment Sample
Judgment Sample Audit Sampling Methods Professional Judgment Auditing Practice Accounting Financial Audits
A judgment sample is a determination by an auditor, based on personal experience and familiarity with the client, of the number of items, as well as the particular items, to be examined in a population. This function allows the accountant to maintain objectivity and thoroughness in testing the sampled items for accuracy.
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