Difference between statistical and nonstatistical sampling methods

2020-02-22 04:49 STATISTICAL VS. NONSTATISTICAL SAMPLING. The basic similarity between the two types is that both sampling approaches require the exercise of auditor judgment during the planning, implementation and evaluation of the sampling plan. In other words, the use of statistical methods does not eliminate the need to exercise judgment.

There are statistical and nonstatistical methods to do that. First, they must see what kind of sampling they are gathering. If it is a statistical method, then the scientist will use numbers that are objective. If the scientist is using nonstatistical methods, then he or she will be using their judgment and opinions. difference between statistical and nonstatistical sampling methods

A representative sample is one in which the. The major difference between statistical and nonstatistical sampling is that the auditor quantifies sampling risk when statistical sampling is used but not when nonstatistical sampling is used.

The difference between the two methods is not that big and nonstatistical sampling may be as effective as the statistical one. Internal controls invariably yield small population sizes. Then the auditor may employ a nonstatistical sample to test such controls. difference between statistical and nonstatistical sampling methods

Audit 5. Statistical sampling: Uses laws of probability for selection and evaluation of a sample. Allows for quantification of audit risk and sufficiency of audit evidence. Nonstatistical sampling: Does not utilize statistical models in calcualtions. Uses a nonmathematical approach to determine sample sizes and evaluate the selected samples. a statistical, probalistic method of sample evaluation that results in an estimate of the proportion of items in a population containing a characteristic or attribute of interest. Audit sampling. testing less than 100 percent of a population for the purpose of making inferences about that population. A properly designed nonstatistical sampling plan can provide results that are as effective as results from a properly designed statistical sampling plan. The significant difference between nonstatistical and statistical sampling is that statistical sampling measures the difference between statistical and nonstatistical sampling methods How can the answer be improved? Selecting items to sample. Two of the sampling methods put into play when nonstatistical sampling is used are haphazard and judgment sampling. Haphazard sampling takes place when you choose a sample of the records in a population without any conscious bias. Nonstatistical sampling is the selection of a test group that is based on the examiner's judgment, rather than a formal statistical method. For example, an examiner could use his own judgment to determine one or more of the following: The sample size. The items selected for Identify and discuss the differences between statistical and nonstatistical sampling.

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