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Judgmental Sampling
Judgment sampling is where the auditor using his own experience and knowledge of the client's business and circumstances selects the sample to be tested without use of any statistical or mathematical tools. Statistical sampling is the drawing of inferences for a large volume of data through an examination of a sample using statistical methods in its selection.
#quInternal Audit checklist for fixed assetsestion..
WHAT ARE THE MAIN PURPOSE OF HAVING PUBLIC SECTOR AUDITING
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