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Advantage and Disadvantage of Judgmental Sampling
The advantages of judgment sampling
Its disadvantages are that:
Judgment sampling is still the preferred method through the majority of auditors and this is defended on the grounds which the auditor is weighing few pieces of evidence and is investigating few things on the similar time which the whole process is too complex to be reduced to easy formulas.
IAS 37 Provisions, Contingent Assets and Contingent Liabilities IAS 37 was mattered in order to deal along with the subjective area of provision and to prevent the requiremen
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