Sample content Week 4 DQs Week 4 DQ1 What are some of the different types of sampling methods that are available to the auditor? How does the auditor decide which method to use? How will the different methods affect the audit? Auditors have multiple opportunities when deciding on sampling methods. Included are statistical probability sampling and non-statistical sampling. Statistical sampling in particular occurs based on an objective criterion. The results of statistical sampling are quantifiable, and the methodology for sample selection equally varies from one auditor to the next. Non-statistical sampling includes subjective judgments, in which bias is introduced into the sample selection process. Considering that there is no scientific underpinning for the items chosen for sampling, variations within the size and nature of the sample selected from auditors in relation to experience and judgment. The relation between each of the types is that both sampling reaches a point w

1. ACC 491 Week 4 Discussion question DQs
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Sample content
Week 4 DQs
Week 4 DQ1

2. What are some of the different types of sampling methods that are available to the
auditor? How does the auditor decide which method to use? How will the different
methods affect the audit?
Auditors have multiple opportunities when deciding on sampling methods.
Included are statistical probability sampling and non-statistical sampling. Statistical
sampling in particular occurs based on an objective criterion. The results of
statistical sampling are quantifiable, and the methodology for sample selection
equally varies from one auditor to the next. Non-statistical sampling includes
subjective judgments, in which bias is introduced into the sample selection
process. Considering that there is no scientific underpinning for the items chosen
for sampling, variations within the size and nature of the sample selected from
auditors in relation to experience and judgment. The relation between each of the
types is that both sampling reaches a point where the exercise of an auditor’s
judgment is required throughout the planning, implementation and evaluation of the
sampling plan. In some scenarios, statistical sampling is critical in comparison to
non-statistical sampling. Prior to establishing whether to apply statistical or non-
statistical sampling, the auditor should establish their objectives; of which includes
identifying the characteristics of the population. Furthermore, the state of degree is
considerably acceptable. Once the determinations are established, it’s advisable
whether statistical sampling is when an auditor has a well defined population and it
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