# What is a Nonstatistical sample?

## What is a Nonstatistical sample?

Non-statistical sampling is the selection of a test group that is based on the examiner’s judgment, rather than a formal statistical method. For example, an examiner could use his own judgment to determine one or more of the following: The sample size.

### How do you calculate sampling method?

A sampling frame is just a list of participants that you want to get a sample from. For example, in the equal-probability method, choose an element from a list and then choose every kth element using the equation k = N\n. Small “n” denotes the sample size and capital “N” equals the size of the population.

#### How do you calculate sample misstatement?

(l) (3) When calculating the estimated audited value of the population using the difference method the average misstatement is first calculated as \$203 – \$200 = \$3. The projected misstatement is then calculated by multiplying the average misstatement times the number of accounts in the population, or \$3 × 1000 = \$3000.

What is the difference between statistical and Nonstatistical sampling?

Statistical versus non-statistical sampling Statistical sampling allows each sampling unit to stand an equal chance of selection. The use of non-statistical sampling in audit sampling essentially removes this probability theory and is wholly dependent on the auditor’s judgment.

What is the definition of non-statistical?

: not of, relating to, based on, or employing the principles of statistics : not statistical a nonstatistical analysis Any sample where the sample items are not selected according to the laws of chance—that is, by probability sampling—is a nonstatistical sample.—

## What are the types of non-statistical sampling?

Two of the sampling methods put into play when nonstatistical sampling is used are haphazard and judgment sampling. Haphazard sampling takes place when you choose a sample of the records in a population without any conscious bias.

### What is the formula of sample size?

The formula for determining sample size to ensure that the test has a specified power is given below: where α is the selected level of significance and Z 1-α /2 is the value from the standard normal distribution holding 1- α/2 below it. For example, if α=0.05, then 1- α/2 = 0.975 and Z=1.960.

#### How do you calculate tolerable misstatement?

9. In determining tolerable misstatement and planning and performing audit procedures, the auditor should take into account the nature, cause (if known), and amount of misstatements that were accumulated in audits of the financial statements of prior periods.

How do you determine audit sample size?

For populations between 52 and 250 items, a rule of thumb some auditors follow is to test a sample size of approximately 10 percent of the population, but the size is subject to professional judgment, which would include specific engagement risk assessment considerations.

What is statistical sampling and non-statistical sampling?

Statistical sampling is an approach to sampling that involves random selection of the sample items and the use of probability theory to evaluate the sample results, including the measurement of sampling risk. Any other approach is described as being ‘non-statistical’.

## What is a purposive sampling?

Purposive sampling, also known as judgmental, selective, or subjective sampling, is a form of non-probability sampling in which researchers rely on their own judgment when choosing members of the population to participate in their surveys.

### What’s the difference between statistical and nonstatistical sampling?

The basic premise of statistical and nonstatistical sampling is the same. However, when performing an audit, be aware of these differences that do exist. They impact how you determine the sample size and select the items to sample.

#### What does examiner mean by non statistical sampling?

The items selected for the test group To reduce the amount of variability in a non-statistically determined sample size, an examiner usually refers to a table that sets forth the approximate sizes to be used.

How to reduce variability in a non-statistical sample size?

To reduce the amount of variability in a non-statistically determined sample size, an examiner usually refers to a table that sets forth the approximate sizes to be used. For example, a low-risk situation may call for the selection of 25 records, while a high-risk situation might mandate the selection of 100 records.

How are errors calculated in a systematic sample?

In a systematic sample, similar to a time-based sample, the errors from each project sampled are totaled. The ratio projection method is then used to determine the additional measure of tax for the audit period. The formula for determining the additional measure of tax for the audit period in a systematic based sample is as follows: