| dc.description.abstract | This is a comparative study of judgemental and statistical
sampling techniques in auditing. It sought to determine the
extent of use of each of the two sampling techniques, and the
factors that auditors consider in making a choice between them
in Kenya. An attempt was also made to test some of the factors
revealed by applying them to a practical audit situation.
Data for the study was obtained from auditing firms in Kenya
through the use of a questionnaire. A case study, based on a
medium size company, was conducted to test some of the factors
that may influence the auditors' sampling method decision.
The results of the study revealed that judgemental sampling
is currently more widely used than statistical sampling in Kenya.
The main reason for this is lack of adequate internal controls
in many organisations in Kenya. Auditors find it more appropriate
to apply professional judgement rather than statistical techniques
in such cases.
A second major reason for auditors' reluctance to use
statistical sampling was found to be the concern that statistical
sampling would lead to an increase in training costs. It is
implicit ~rom this finding t?at most auditors in Kenya lack
adequate statistical knowledge. | en |
