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    Non-Statistical Sampling

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    Why would an auditor use non-statistical sampling as opposed to statistical sampling?

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    Please see the attached file.
    Audit sampling - Audit sampling (sampling) involves the application of audit procedures to less than 100% of items within an account balance or class of transactions such that all sampling units have a chance of selection. This will enable the auditor to obtain and evaluate audit evidence about some characteristic of the items selected in order to form or assist in forming a conclusion concerning the population from which the sample is drawn. Audit sampling can use either a statistical or a non-statistical approach.

    Non-statistical Versus Statistical Sampling
    In non-statistical sampling, the auditors estimate sampling risk by relying on professional judgment. The severe limitation of non-statistical sampling is that it does not allow the auditor to make a quantitative ...

    Solution Summary

    Why an auditor would use non-statistical sampling as opposed to statistical sampling is determined.