Chapter 9, Problem 1RQ

To determine

Explain the difference between non-statistical (judgmental) sampling and statistical sampling.

Explanation of Solution

Audit sampling:

Auditing sampling is a process of selecting and evaluating a part of the population that represent the whole population. The auditor has the whole information of the client. The information is very large to assess and test. So the auditor only evaluates a part (Sample) from the whole information (population) for the audit purpose.

Explain the difference between non-statistical (judgmental) sampling and statistical sampling:

Statistical sampling uses the statistical technique to evaluate the audit samples. Statistical techniques include discovery sampling, attributes sampling, classical variables sampling and monetary unit sampling (MUS).

Non-statistical sampling usesjudgments rather than statistical technique. It includes the professional judgments on the given situation.

The difference between statistical sampling and non-statistical sampling is the testing used in the calculation of the sample size and the evaluation of the calculated samples. Statistical sampling provides the quantitative results and the non-statistical sampling provides the judgemental results.

Thus, the statistical sampling and non-statistical sampling are different in their testing and calculation of the sample size.