Attributes sampling is a statistical sampling method used to estimate the proportion of a population that possesses a specific attribute, commonly utilized by auditors in compliance tests to identify deviations from required control procedures.
Convenience sampling is a non-probability sampling method where the sample is taken from a group that is easy to access or contact.
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.
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.
Stratified Random Sampling is a method used to divide a population into distinct subgroups or strata, which are independently sampled to achieve more precise estimates.
A survey is a methodologically structured process by which information is collected from a group of respondents to understand public attitudes, preferences, behaviors, or characteristics. Surveys are widely used in various fields such as marketing, political science, sociology, and public health.
