# judgmental sampling

judgmental sampling
= non-statistical sampling
A form of sampling in which the auditor selects a sample from a population based on his or her own experience and assessment of the situation, rather than using statistical sampling techniques.

Accounting dictionary. 2014.

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• judgmental sampling — The selection of a *sample of data from a *population on the basis of subjective decisions. In judgmental sampling, an auditor may base a sample on knowledge of the *auditee’s particular circumstances, or skew a sample toward high *risk items.… …   Auditor's dictionary

• Nonprobability sampling — Sampling is the use of a subset of the population to represent the whole population. Probability sampling, or random sampling, is a sampling technique in which the probability of getting any particular sample may be calculated. Nonprobability… …   Wikipedia

• statistical sampling — The selection of a *sample of data from a *population using objective, statistical methodologies. *Probability theory and *random selection techniques are commonly used in statistical sampling, and properly designed statistical samples identify… …   Auditor's dictionary

• statistical sampling — The use of random selection and probability theory to determine the size of a sample and to evaluate the results using this sample. Statistical sampling provides a measure of the sampling risk to assist an auditor to draw conclusions on the total …   Accounting dictionary

• Stratified sampling — The selection of a *sample of data from a *population that has been arranged into groups according to a defined trait or attribute. See also judgmental sampling, *random sampling, and *statistical sampling …   Auditor's dictionary

• non-statistical sampling — See: judgmental sampling …   Accounting dictionary

• nonstatistical sampling — An alternative term for judgmental sampling …   Auditor's dictionary

• random sampling — The selection of a *sample of data from a *population on the basis that each item in the population has an even chance of being selected. In random sampling, there is no judgmental element to skew the sample. See also *stratified sampling and… …   Auditor's dictionary

• Information technology audit process — Information technology audit process:Generally Accepted Auditing Standards (GAAS)In 1947, the American Institute of Certified Public Accountants (AICPA) adopted GAAS to establish standards for audits. The standards cover the following three… …   Wikipedia

• sample — 1) A small group of items selected from a larger group to represent the characteristics of the larger group. Samples are often used in auditing because it is not feasible to inspect all the available documentation; however, conclusions drawn from …   Accounting dictionary