题目
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.
答案
A
解析
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.A是正确的。通过判断抽样，Kinzua将利用他作为经验丰富的审计师的知识和专业判断，从人群中选择感兴趣的交易。这种方法将允许Kinzua创建一个代表总体的样本，并提供足够的审计覆盖率。在有时间限制的情况下，或者研究人员的专业对于选择比使用其他概率或非概率抽样方法更具代表性的样本至关重要的情况下，判断抽样是有用的。然而，判断抽样带来的风险是，Kinzua在他的选择中存在偏见，导致不代表整个人群的偏斜结果。