i. It is well understood and refined by experience
ii. Opportunity to use expertise and knowledge in selecting sample units i.e. no special knowledge and statistics is required. The auditor simply uses his judgment in making sampling deacons
ii. No time is wasted on the mechanics of statistical tools. The time which could have been spent on constructing sample and computing mathematical implications of results obtained is spent on auditing sample units.
Wilfykil answered the question on April 11, 2019 at 14:02
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