Transcription of Statistical Sampling in Audit
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Statistical Sampling in Audit
Statistical Sampling in Audit 1. Introduction: Our knowledge our attitudes and our actions are based to a very large extent on observations of few samples. This is equally true in everyday life, in scientific research and also in Audit . A person s opinion of an institution that conducts thousands of transactions every day is often determined by the one or two encounters which he or she has had with the institution in the course of several years. In science and human affairs alike we lack the resources to study more than a fragment of the phenomena that might advance our knowledge. Sampling consists of selecting some part of a population to observe so that one may estimate something about the whole population.
observational methods to use, and what measurements to record. These are the issues, which are scientifically addressed, in statistical sampling. 1.3 In the basic statistical sampling setup, the population consists of a known, finite number of N units - …
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