Sampling unit definition
/What is a Sampling Unit in Auditing?
A sampling unit is a selection of a population that is used as an extrapolation of the population. Each sampling unit is then placed in a smaller grouping to create a research sample. This grouping is then analyzed to arrive at conclusions about the population from which it was drawn.
Example of a Sampling Unit
As an example of a sampling unit, a household is used, under the assumption that the polling results from this unit represents the opinions of a larger group. Other common sampling units include individuals and units of product.