Sampling unit
A sampling unit is an individual item constituting a population for sampling purposes. Depending on the objective, the unit may be an invoice, a physical item, an account balance or a monetary unit.
Worked example
For a test of payment authorisation, each payment transaction may be a sampling unit.
Common mistake
Do not confuse a selected monetary unit with a selected document when evaluating the sample design.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | AA | Direct | September 2026–June 2027 |