scholarly journals Audit Sampling Methods And Juror Negligence Awards: An Expectation Gap?

2011 ◽  
Vol 19 (1) ◽  
Author(s):  
David L. Gilbertson ◽  
Terri L. Herron
Keyword(s):  
Sample Size ◽  
Sampling Method ◽  
Sampling Methods ◽  
Sampling Techniques ◽  
Statistical Sampling ◽  
Font Size ◽  
Damage Awards ◽  
Expectation Gap ◽  
Audit Sampling ◽  
Sampling Procedures

<p class="MsoNormal" style="text-align: justify; margin: 0in 0.5in 0pt; mso-pagination: none;"><span style="font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; font-size: 10pt;">Generally accepted auditing standards permit auditors to apply both statistical and nonstatistical sampling techniques in obtaining sufficient, competent evidential matter.<span style="mso-spacerun: yes;">&nbsp; </span>However, several recent studies have shown that statistical sampling procedures have nearly disappeared from practice. Despite this trend and the heightened anxiety about professional liability, no studies to date have directly tested the potential implications of sampling method on jurors verdicts, damage awards, or sample size expectations.<span style="mso-spacerun: yes;">&nbsp; </span>In this study we investigate the effect of sampling method on jurors&rsquo; judgments in auditor negligence trials.<span style="mso-spacerun: yes;">&nbsp; </span>Overall, in a case where auditors were alleged to have used an insufficient sample size, the sampling method did not affect the likelihood of a &ldquo;guilty of negligence&rdquo; verdict.<span style="mso-spacerun: yes;">&nbsp; </span>However, as predicted, damage awards were significantly higher when nonstatistical sampling was used compared with statistical sampling.<span style="mso-spacerun: yes;">&nbsp; </span>Exploratory analysis revealed that subjects voting &ldquo;guilty of negligence&rdquo; would require the auditors to examine over 17% of the population (compared with the 1% examined) in order to change their verdict to &ldquo;not guilty of negligence.&rdquo;<span style="mso-spacerun: yes;">&nbsp; </span>These findings have troubling implications for auditors employing sampling techniques.</span></p>

scholarly journals DUS An Efficient, Effective Sampling Method

2011 ◽  
Vol 2 (4) ◽  
pp. 1
Author(s):  
Janet L. Colbert
Keyword(s):  
Sample Size ◽  
Sampling Method ◽  
Statistical Sampling ◽  
Sample Method ◽  
Made In

Dollar unit sampling (DUS) is a statistical sampling method which is easy to understand and simple to apply on audit engagements. This article gives guidance on preliminary determinations that must be made in order to use DUS. It also illustrates how to figure sample size and select the sample members. Techniques to use in evaluating the results of DUS tests are provided. Finally, there is a discussion of factor to consider in deciding if DUS is the most appropriate sample method in a particular audit situation.

scholarly journals The Sampling Conundrum in Qualitative Research: Can Saturation Help Alleviate the Controversy and Alleged Subjectivity in Sampling?

2021 ◽  
Vol 9 (5) ◽  
pp. 11
Author(s):  
Favourate Y Sebele-Mpofu
Keyword(s):  
Qualitative Research ◽  
Sample Size ◽  
Sampling Methods ◽  
Research Question ◽  
A Priori ◽  
Sampling Techniques ◽  
Whole Process ◽  
Sampling Process ◽  
Adequate Sample Size

Sampling is one of the most controversial matters in qualitative research. Qualitative researchers have often been denounced for not giving adequate rationalisations for their sample size resolutions. This study aimed to provide an extensive review of sampling methods used in qualitative research and discuss the extent to which saturation might help alleviate the issues concerning these methods, sample size sufficiency and when to sample. The study specifically honed on the sampling adequacy (how big or how small should a sample be), the sampling techniques used and whether sample sizes should be delineated a priori, posteriori or during analysis. Having highlighted, the paradoxically nature of these aspects, through an overview of the sampling process, the researcher explored saturation as a tool to alleviate the challenges and the lack of objectivity in sampling in qualitative research. The overall findings were that, saturation does provide same degree of transparency and quality in sampling, but the concept is not immune to controversy, guidelines on how to apply it or achieve it remain foggy and contestable among researchers. Discussions are in most cases oversimplified and comparatively unknowledgeable. The answer to the research question, was that, what really constitutes an adequate sample size is only answerable within the context of the study, scientific paradigm, epistemological stance, ontological and methodological assumptions of the research conducted. Contextualisation of the mode of saturation adopted, clear articulation of the research methodology and transparent reporting of the whole process is key to enhance the role of saturation in alleviating subjectivity in sampling. This paper sought to make a contribution to the on-going methodological discourse on how qualitative researchers can justify their sampling decisions.

Sampling Methods

2020 ◽  
Vol 36 (2) ◽  
pp. 224-226 ◽  
Author(s):  
Andrea E. Berndt
Keyword(s):  
Sampling Method ◽  
Sampling Methods ◽  
Sampling Techniques ◽  
Design Quality ◽  
Quality Research ◽  
Probability Sampling ◽  
Critical Questions ◽  
Potential Problems ◽  
Pros And Cons

Knowledge of sampling methods is essential to design quality research. Critical questions are provided to help researchers choose a sampling method. This article reviews probability and non-probability sampling methods, lists and defines specific sampling techniques, and provides pros and cons for consideration. In addition, issues related to sampling methods are described to highlight potential problems.

scholarly journals LIMITATIONS AND APPLICATION POSSIBILITIES OF THE MONETORY UNIT AUDIT SAMPLING METHOD: THEORETICAL ASPECT

Ekonomika ◽  
2017 ◽  
Vol 96 (1) ◽  
pp. 131-144
Author(s):  
Vaclovas Lakis ◽  
Audrius Masiulevičius
Keyword(s):  
Correction Factor ◽  
Sampling Method ◽  
Theoretical Aspect ◽  
Statistical Sampling ◽  
Monetary Unit ◽  
Audit Data ◽  
Special Knowledge ◽  
Audit Sampling

Sampling presents an auditor with a possibility to collect evidence and make a conclusion after having tested only a part of population. Having selected a concrete method of sampling, an auditor evaluates whether the activity of an entity under audition, the nature of accounting and audit data approve this method and whether the results would be reliable. If the selected sampling method is unsuitable or applied incorrectly, there is a greater risk that the conclusions made by an auditor can differ if the same audit procedures would be applied to the whole population.The most widely used method of statistical sampling is monetary unit sampling. This method can be applied by every auditor, since no special knowledge or technical means are required. However, in some cases, the results can be inaccurate. The aim of the article is to examine the limitations of the monetary unit sampling method and to suggest a more developed formula of this method. In the process of investigation, it was defined that application possibilities of the monetary unit method are limited by the necessity to determine whether all items in the population are suitable for selection; also, the application of this method is aggravated by an existence of zero or negative values in population. What is more, if an auditor would lack information about the population under audit, we would suggest to apply a correction factor. It allows for evaluating the size of expected misstatement more precisely.

scholarly journals Pengaruh E-Word Of Mouth Dan E-Trust Terhadap E-Purchase Decision Mahasiswa Universitas Negeri Padang Pada Marketplace Lazada

Jurnal Ecogen ◽  
2019 ◽  
Vol 2 (4) ◽  
pp. 666
Author(s):  
Azizah Pratika Sari ◽  
Rose Rahmidani
Keyword(s):  
Data Analysis ◽  
Path Analysis ◽  
Sample Size ◽  
Sampling Method ◽  
Word Of Mouth ◽  
Purchase Decision ◽  
Sampling Techniques ◽  
Probability Sampling ◽  
Purposive Sampling ◽  
Analysis Technique

This study aims to know 1) the influence E-Word of Mouth to E-Trust toward E-Purchase Decision Universitas Negeri Padang students on marketplace Lazada, 2) the influence E-Word of Mouth toward E-Purchase Decision Universitas Negeri Padang students on marketplace Lazada, 3) the influence E-Trust toward E-Purchase Decision Universitas Negeri Padang students on marketplace Lazada. The type of study is causal research. The population in this study are Universitas Negeri Padang students who once using marketplace Lazada. The sampling techniques using non probability sampling with purposive sampling method and sample size of 100 respondens by using the formula of Cochran’s. The data analysis technique used is the analysis of the path (path analysis) using SPSS version 21. By using path analysis, the resultsof this study  showed that: (1) E-Word of Mouth have effect on E-Trust toward E-Purchase Decision Universitas Negeri Padang students on marketplace Lazada, (2) E-Word of Mouth affects E-Purchase Decision Universitas Negeri Padang students on marketplace Lazada, (3) E-Trust affects E-Purchase Decision Universitas Negeri Padang students on marketplace LazadaKeyword: E-Word of Mouth, E-Trust, E-Purchase decision

scholarly journals Sampling techniques for isolating trunk disease fungi from a Nelson vineyard

2009 ◽  
Vol 62 ◽  
pp. 406-406
Author(s):  
D.C. Mundy ◽  
S.G. Casonato ◽  
M.A. Manning
Keyword(s):  
Sample Size ◽  
Sampling Method ◽  
Sampling Technique ◽  
Sampling Techniques ◽  
Sample Collection ◽  
Fungal Population ◽  
Heterogeneous Distribution ◽  
The Core ◽  
Core Sampling ◽  
Non Destructive

A trial was conducted of two different sampling techniques (destructive and a non destructive) undertaken at three different times to ascertain the fungal population associated with trunks of grapevines A Nelson vineyard was surveyed in October 2007 using a coring method on 5 vines and 105 vines were subsequently sampled in July and October 2008 using a crosssection sampling method Botryosphaeria Cylindrocarpon Eutypa and Phomopsis were isolated on all occasions regardless of method The detection of other fungi varied with sampling technique and time taken Differences in isolations between methods and timings of sample collection reflect the heterogeneous distribution of the fungi within the trunks of old vines The core sampling technique was sufficient to determine fungi associated with symptomatic and asymptomatic vines The more destructive technique where crosssection samples were taken gave similar results but required more resources If isolations are to be collected from vines then the method timing and sample size need to be considered and standardised

Field Data on Accounting Error Rates and Audit Sampling

2013 ◽  
Vol 33 (2) ◽  
pp. 79-110 ◽  
Author(s):  
Michael Durney ◽  
Randal J. Elder ◽  
Steven M. Glover
Keyword(s):  
Field Data ◽  
Error Rates ◽  
Sampling Techniques ◽  
Public Accounting ◽  
Accounting Data ◽  
The Public ◽  
Sarbanes Oxley ◽  
Data Error ◽  
Audit Sampling ◽  
Sampling Procedures

SUMMARY: Changes in the accounting and auditing environments since the passage of Sarbanes-Oxley (SOX) and the creation of the Public Accounting Oversight Board (PCAOB) have likely impacted accounting population error rates and audit sampling procedures. We investigate accounting population error rates and auditor sampling performance for a unique proprietary post-SOX dataset of 160 audit sampling applications for a large auditing firm. Compared to previous research, we find that in the post-SOX period, accounting data error rates are significantly lower in magnitude and frequency, sample sizes are significantly larger, and auditor performance has improved in evaluating sample errors. The low error rates suggest criticisms in prior research regarding audit sampling techniques may not be a serious concern for most audit sampling applications. Furthermore, we provide evidence that auditors' application of audit sampling is more consistent with the requirements in professional standards than previously reported.

Qualitative Sampling Methods

2020 ◽  
Vol 36 (4) ◽  
pp. 579-581
Author(s):  
Sara L. Gill
Keyword(s):  
Qualitative Research ◽  
Sample Size ◽  
Sampling Methods ◽  
Sampling Techniques ◽  
Sampling Strategies ◽  
Quantitative Sampling ◽  
Data Saturation ◽  
Pros And Cons ◽  
Research Studies

Qualitative sampling methods differ from quantitative sampling methods. It is important that one understands those differences, as well as, appropriate qualitative sampling techniques. Appropriate sampling choices enhance the rigor of qualitative research studies. These types of sampling strategies are presented, along with the pros and cons of each. Sample size and data saturation are discussed.

Effects of Sampling Method and Feed Withdrawal Period on Recovery of Microorganisms from Poultry Carcasses1

1989 ◽  
Vol 52 (7) ◽  
pp. 480-483 ◽  
Author(s):  
A. L. IZAT ◽  
M. COLBERG ◽  
C. D. DRIGGERS ◽  
R. A. THOMAS
Keyword(s):  
Sampling Method ◽  
Sampling Methods ◽  
The Other ◽  
Sampling Techniques ◽  
Withdrawal Period ◽  
Sampling Methodology ◽  
Feed Withdrawal ◽  
Plate Counts ◽  
Skin Excision ◽  
Yeasts And Molds

Five trials were conducted to evaluate the effects of four microbiological sampling techniques for determining aerobic plate counts, presumptive coliform counts, and yeasts and mold counts of broiler carcasses. The effects of feed withdrawal period on bacterial numbers was also evaluated. Sampling methods evaluated were a surface swab technique, a whole carcass rinse procedure, a breast skin rinse procedure in which the skin was excised from the breast area, and a sample blending technique that involved breast skin excision and blending. Results from these trials indicated that the whole carcass rinse procedure yielded significantly greater recovery of aerobic mesophiles than the other methods evaluated. The recovery of coliforms was significantly greater when either the whole carcass rinse or the breast blend procedure was employed. The numbers of yeasts and molds present on the prechill carcass were extremely low, and results obtained using the various sampling methods were inconsistent. Regardless of sampling methodology and type of organism enumerated, the highest counts were obtained from broilers that had not been withdrawn from feed prior to processing.

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