Sampling

The Sampling module provides tools for selecting representative samples from populations, supporting both statistical and judgmental sampling methodologies.

Sampling Methods

Statistical Sampling

Uses mathematical formulas to determine sample size and selection:

Parameter	Description
Population Size	Total number of items
Confidence Level	Statistical confidence (typically 90% or 95%)
Tolerable Error Rate	Maximum acceptable error rate
Expected Error Rate	Anticipated error rate based on prior experience
Sample Size	Automatically calculated based on above parameters

Judgmental Sampling

Auditor-directed selection based on professional judgment:

Method	Description
High-Value	Select items above a monetary threshold
Key Items	Select specific items of interest
Random	Randomly select items from the population
Stratified	Divide population into strata and sample from each
Systematic	Select every Nth item

Sampling Workflow

1. Define Population — specify the source data and total population
2. Select Method — choose statistical or judgmental
3. Configure Parameters — set confidence level, thresholds, etc.
4. Generate Sample — system selects the sample items
5. Execute Tests — test each sample item
6. Evaluate Results — project results to the population
7. Document Conclusion — record sampling conclusion in workpaper

Getting Started

1. Statistical Sampling → — Formula-based sampling
2. Judgmental Sampling → — Professional judgment methods

Related Documentation

• Fieldwork — sampling supports test procedures
• Findings — sample exceptions become findings