In non-statistical sampling, which characteristic is true?

In non-statistical sampling, one of the defining characteristics is that it relies on the auditor’s judgment instead of randomness. This means that when auditors select samples, they do so based on their professional experience, knowledge of the case, and the context of the data they're evaluating, rather than using a random selection process. This allows for a more targeted approach where the auditor can focus on specific items that are deemed high risk or of significant interest, which can be particularly useful in fraud investigations.

While this method can yield valuable insights, it does come with some limitations, such as the potential for bias, as the selection is subjective rather than random. This contrasts sharply with statistical sampling, where every member of the population has an equal chance of being selected, and the results can be reliably extrapolated to the entire population. Non-statistical sampling does not require the levels of precision associated with statistical models, nor does it guarantee equal representation of the population, making the characteristic of relying on auditor judgment distinctly true for non-statistical sampling.