When they say its a matter of professional judgement or when they say its matter of auditor's judgement , it means the same thing right sir ?
Ask the Tutor ACCA AA
Professional judgement
Also, for non-satistical sampling approach ,
- not all the items in the population have a chance of selection and
- it may produce samples that are not representative of the population
Am i right ?
Professional judgement = auditor's judgement
Second question: you are right. Bias can creep in.
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