Systematic Sampling — This method selects samples using internals which are a result of dividing the population of units by the sample size.
While non-statistical sampling allows for auditor judgment, an auditor should always be careful not to include too much bias in selecting samples. Therefore, sampling comes into play in testing. Please contact us if you would like further information on sampling, testing methods, or any of the services we provide.
This step addresses whether the population is free from material misstatement. The risk of the control. Haphazard sampling is, however, not appropriate during the use of statistical sampling. For Dummies: The Podcast. If it is found that one of the 25 selected did not attend training the sample would be expanded to 40 people.