Judgment Sampling

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August 31, 2024 4 min read Definitions

Judgment Sampling: Non-Statistical Sampling Based on Expert Assessment

Statistics Auditing Judgment Sampling Non-Statistical Sampling Audit Sampling Experience-Based Sampling Sampling Techniques

Judgment Sampling is a non-statistical sampling method where auditors select a sample based on their own experience and assessment rather than statistical techniques. This method provides practical advantages but limits inferences about the larger population.

August 25, 2024 2 min read Definitions

Block Sampling: A Method of Judgmental Sampling

Statistics Finance Sampling Auditing Judgment Sampling Sequential Selection

Block Sampling is a judgment sample method where accounts or items are chosen sequentially. Once the initial item in a block is selected, the entire block is automatically included.