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Dang.D · 2022年10月01日

请问这个知识点在哪里讲过

NO.PZ2021062201000012

问题如下:

Perkiomen Kinzua, a seasoned auditor, is auditing last year's transactions for Conemaugh Corporation. Unfortunately, Conemaugh had a very large number of transactions last year, and Kinzua is under a time constraint to finish the audit. He decides to audit only the small subset of the transaction population that is of interest and to use sampling to create that subset.

The most appropriate sampling method for Kinzua to use is:

选项:

A.

judgmental sampling

B.

systematic sampling.

C.

convenience sampling.

解释:

A is correct.

With judgmental sampling, Kinzua will use his knowledge and professional judgment as a seasoned auditor to select transactions of interest from the population. This approach will allow Kinzua to create a sample that is representative of the population and that will provide sufficient audit coverage.Judgmental sampling is useful in cases that have a time constraint or in which the specialty of researchers is critical to select a more representative sample than by using other probability or non-probability sampling methods. Judgement sampling, however, entails the risk that Kinzua is biased in his selections, leading to skewed results that are not representative of the whole population.

通过判断抽样,Kinzua 将利用他的知识去从总体中选择感兴趣的交易。 这种方法将使 Kinzua 能够创建一个代表总体的样本,并提供足够的审计覆盖范围。

然而,判断抽样会导致 Kinzua 在他的选择中存在偏见的风险,导致结果无法代表总体。

谢谢

1 个答案

星星_品职助教 · 2022年10月01日

同学你好,

可以参考R5 sampling methods。

systematic sampling属于probability methods

judgmental sampling和convenience sampling属于Non-probability methods

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