Select the best description (from choices

a, b, or

c) for the types of sampling (1–3):

Types of sampling: Description:

1. Judgement sampling.

2. Indiscriminate sampling.

3. Statistical sampling.

a. A predetermined sample size will be provided and one may indicate how reliable and accurate the results are. The auditor has to define the population and set confidence levels.

b. The auditor uses knowledge of systems and people to select items more likely to exhibit certain features. The sample is purposely biased by the auditor to take on board matters that the auditor is aware of.

c. This allows the selection of items at random but is not based on any defined statistical formula. The intention is to secure an unbiased sample although because the sample size is not mathematically based, it is not possible to formally extrapolate the results.