Random and Non Random Sample
Random Sample
A random sample is a set of sampling units chosen so that each population item has an equal
likelihood of being selected in the sample.
A random sample can also be used in “non statistical sampling” design
Random sampling should not be equated to statistical sampling. It is simply a method of
selecting items to be included in the sample.
Random selection is a part of statistical sampling, but not limited to statistical sampling
design. It can be used even without drawing statistical conclusions (with non-statistical
sampling method). However, it is inappropriate to draw a statistical conclusion if the sample
were not randomly selected.
An estimate of a sample size can be made using statistical models. However, statistical
calculation of sample size is not mandatory for a method to be considered as statistical
sampling, any sample size can be used (some books states that it has to be greater than 30).
The mandatory procedures are, (1) The sample must be random (2) Statistical computations
are needed to interpret the result/ to conclude about the result
Non Random Sample
It is also known as judgmental sample selection method. -It is used with non statistical
sampling design
Non-random sampling includes directed, block (or cluster) and haphazard sample selection
that will be discussed under non probability method of sample selection.
Risks with the use of Non Random Sample
A non-random sample can contain biases;
The auditor is naturally attracted to non-routine transactions and, therefore, might be biased in
choosing only unusual items.
Even though a randomly selected sample may not be representative, at least the probability of
this happening (sampling risk) is measured and controlled.