Sampling Method

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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.

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