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Many audit-specific routines are used such as sampling. Provides documentation of each test performed in the software that can be used as documentation in the auditor’s work papers. Audit specialized software may perform the following functions: Data queries. Data stratification. Sample extractions. Missing sequence identification.
Proportionate allocation uses a sampling fraction in each of the strata that are proportional to that of the total population. For instance, if the population consists of n total individuals, m of which are male and f female (and where m + f = n), then the relative size of the two samples (x 1 = m/n males, x 2 = f/n females) should reflect this proportion.
Graphic breakdown of stratified random sampling. In statistics, stratified randomization is a method of sampling which first stratifies the whole study population into subgroups with same attributes or characteristics, known as strata, then followed by simple random sampling from the stratified groups, where each element within the same subgroup are selected unbiasedly during any stage of the ...
In practice, the sample size used in a study is usually determined based on the cost, time, or convenience of collecting the data, and the need for it to offer sufficient statistical power. In complex studies, different sample sizes may be allocated, such as in stratified surveys or experimental designs with multiple treatment groups.
Point sampling can be based on a two-stage scheme, sampling clusters in the first stage and sampling points in the second stage. Another option is a two-phase scheme of unclustered points: a large first-phase sample is selected. A stratification is conducted only for the first-phase sample and a stratified sample is chosen in the second phase.
In stratified sampling, a random sample is drawn from all the strata, where in cluster sampling only the selected clusters are studied, either in single- or multi-stage. Advantages. Cost and speed that the survey can be done in; Convenience of finding the survey sample; Normally more accurate than cluster sampling for the same size sample ...
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