Nonstatistical Sampling In Qualitative Research
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For nonstatistical sampling, auditors approximate the sampling risk, risk that they would reach a different conclusion on the sample than they would if they surveyed every item in the group, by using their own professional judgment rather than the laws of probability. However, nonstatistical sampling does not provide a way of quantifying the sampling risk, so the sample may be unnecessarily large, which increases the cost, or the sampling risk may be unintentionally higher than it should be. Since statistical sampling is based upon the laws of probability, statistical sampling allows auditors to quantify and control sampling risk by planning the sample in well-organized and competent way, quantifying whether enough evidence has been collected,