In non-statistical sampling, the parameters used to determine sample size are the same as in statistical sampling.

In non-statistical sampling, the parameters used to determine sample size are the same as in statistical sampling.

• A. True
• B. False
• C. Not applicable
• D. Only for controls

Answer: (A)

The main idea is that the decision about how many items to test uses the same fundamental considerations in both statistical and non-statistical sampling. You still look at factors like the size of the population, how much misstatement you are willing to tolerate (tolerable deviation or materiality), and how much misstatement you expect. In statistical sampling, those factors are translated into a precise formula to calculate an exact sample size and to quantify the level of confidence you have in the result. In non-statistical sampling, you don’t compute with a formula, but you still use professional judgment to choose a sample size that provides an appropriate level of assurance given the same factors. Because the same parameters guide the decision, the statement is true.

The main idea is that the decision about how many items to test uses the same fundamental considerations in both statistical and non-statistical sampling. You still look at factors like the size of the population, how much misstatement you are willing to tolerate (tolerable deviation or materiality), and how much misstatement you expect. In statistical sampling, those factors are translated into a precise formula to calculate an exact sample size and to quantify the level of confidence you have in the result. In non-statistical sampling, you don’t compute with a formula, but you still use professional judgment to choose a sample size that provides an appropriate level of assurance given the same factors. Because the same parameters guide the decision, the statement is true.