Judgment Sample

1 Posts
1 Sections
1 Types

August 25, 2024 4 min read Definitions

Judgment Sample: Auditor's Determination Based on Experience

Accounting Auditing Judgment Sample Auditing Techniques Sampling Method Auditor's Experience Accounting Practices

A judgment sample in auditing involves the determination by an auditor, based on personal experience and familiarity with the client, of the number and particular items to be examined in a population, ensuring objectivity and thoroughness in testing the sampled items for accuracy.

Read more about Judgment Sample: Auditor's Determination Based on Experience.