What is a Judgment Sample?

A judgment sample is a selection of documents that is based on the opinion of the auditor, rather than a statistical sampling technique that uses random selections. The resulting selection may reflect the biases of the person making the selection, and so could yield unreliable results. Given this concern, judgment sampling should only be conducted by a highly knowledgeable person.

When to Use a Judgment Sample

It can make sense to use a judgment sample when the analyst is searching for specific population members whose characteristics make them interesting. For example, you might elect to only select the owners of Ford pickup trucks from a population, or those over the age of 50 who exercise at least five days a week, or perhaps elderly people who live at home without assistance.