Stop-or-go sampling

Stop-or-go sampling involves the evaluation of each sample taken from a population to see if it fits a desired conclusion. The auditor stops evaluating samples as soon as there is sufficient support for the conclusion. If the initial evaluation does not support the conclusion, the person conducting the test incrementally increases the sample size and continues to test, trying to reach the desired outcome that supports the desired conclusion. This can be an efficient sampling technique, since it minimizes the amount of testing.

Related Courses

Guide to Audit Sampling
How to Conduct an Audit Engagement