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Judgmental Sampling
Using auditor professional judgment, auditors manually select the samples by tick on check box.
With built-in sorting function, an auditor can quickly select the largest value or sample value more than tolerable error (TE) from the whole population (records).
Since judgmental sampling is a non-statistical method, neither Classical Variable Sampling (CVS) nor Monetary Unit Sampling (MUS) projection could be selected.
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