Which of the following is NOT a documentation sampling method?

Which of the following is NOT a documentation sampling method?

• A. Judgement
• B. Random
• C. Interval
• D. Estimation

Answer: (D)

Documentation sampling methods are techniques used by auditors to select documents or records for testing purposes. These methods help ensure that the sample accurately represents the larger population of documentation. Judgement sampling involves the auditor using their experience and assessments to choose specific items for review, which can be effective in certain situations, especially when dealing with limited or specialized populations. Random sampling allows for each document to have an equal chance of being selected, minimizing bias and enabling a statistically valid sample. Interval sampling, on the other hand, selects items at regular intervals, which can be useful for continuous populations over a specific period. Estimation, while a useful concept in auditing for other purposes, such as when determining the value of population elements, does not function as a sampling method for documentation. It does not involve the selection of specific documents or records but rather applies to assessing values or characteristics of a larger group without physically testing each element. Therefore, it does not belong among recognized documentation sampling methods.

Documentation sampling methods are techniques used by auditors to select documents or records for testing purposes. These methods help ensure that the sample accurately represents the larger population of documentation.

Judgement sampling involves the auditor using their experience and assessments to choose specific items for review, which can be effective in certain situations, especially when dealing with limited or specialized populations. Random sampling allows for each document to have an equal chance of being selected, minimizing bias and enabling a statistically valid sample. Interval sampling, on the other hand, selects items at regular intervals, which can be useful for continuous populations over a specific period.

Estimation, while a useful concept in auditing for other purposes, such as when determining the value of population elements, does not function as a sampling method for documentation. It does not involve the selection of specific documents or records but rather applies to assessing values or characteristics of a larger group without physically testing each element. Therefore, it does not belong among recognized documentation sampling methods.