Can Anyone Explain Audit Sampling Methods For Test Checking?

There are two types of sampling methods; statistical and non statistical methods. Judgment is non statistical method. The judgment sampling requires the selection of data on the basis of auditor's experience. The experience and judgment is involved in checking the selected data. The auditor's opinion affects the decision for the selection of sample.
There are six statistical methods; random, systematic, haphazard, stratified, cluster and block. All items are given numbers.

Every item has equal chance of selection in a sample. The calculators, computers or tables can be used to select the numbers to be included in the sample. The systematic methods can be pick first item at random and thereafter items are included under serial numbers. The sample selected may not be representative of the population. Haphazard is an alternate to random selection when an auditor tries to draw sample from the entire population. The auditor personal opinion should not influence in the selection of sample.

The stratified sampling requires the data to be divided into sub population. One part of data may be tested on cent per cent basis. The other part may be tested by samples. The clusters sampling is possible when data is kept in groups. A cluster is selected at random and then all items in a cluster are examined.

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