Non-statistical audit sampling
Non-statistical sampling uses the auditor’s judgement rather than the statistical measurement of sampling risk when selecting and evaluating a sample. The design must still address the audit objective and allow every sampling unit a chance of selection. The auditor evaluates exceptions and the implications for the population.
Worked example
An auditor selects invoices haphazardly for a control test, investigates exceptions and considers whether the evidence supports reliance on the control.
Common mistake
Non-statistical does not mean selecting only convenient items or ignoring sampling risk.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | AA | Direct | September 2026–June 2027 |