In which of the following sampling techniques does the auditor not use a formal statistical technique to select the sample or to evaluate the sample results?
A)Non-statistical sampling
B)Statistical Sampling
C)Monetary-unit sampling
D)Block selection

Question

Quizplus · Accepted Answer

Non-statistical sampling does not use a formal statistical technique to select the sample or evaluate the sample results. Instead, the auditor uses professional judgment or other non-mathematical methods to determine the sample size and select the sample items. This method is typically used when the population is small or when statistical sampling is not practical. Statistical sampling, on the other hand, uses a statistical method to select the sample and evaluate the results, such as random sampling or stratified sampling. Monetary-unit sampling and block selection are both types of statistical sampling.

In Which of the Following Sampling Techniques Does the Auditor