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ACCA Applied Knowledge · Management Accounting · Sampling methods

An auditor of a management information system wants to test the opinions of users. She selects a few users she considers to be typical and knowledgeable, using her own judgement. Which method is this?

This is judgemental, or purposive, sampling. The auditor uses her own judgement to select users she regards as typical and knowledgeable, so selection is not random. Snowball sampling would require respondents to suggest further participants, and random sampling would give each user a known chance.

  1. AJudgemental (purposive) samplingCorrect
  2. BSimple random sampling
  3. CMultistage sampling
  4. DSnowball sampling

Explanation

In judgemental sampling the researcher uses personal judgement to choose items believed to be representative or informative. Snowball sampling would involve respondents recommending further respondents, which is not described.

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