THE FOUR ROLES OF SAMPLING IN AUDITING: REPRESENTATIVE, CORRECTIVE, PROTECTIVE, AND PREVENTIVE

The role of sampling in auditing is reviewed and new objectives are introduced for the sampling process. In addition to the traditional objectives of estimation and acceptance sampling which we label representative sampling, we suggest the following objectives connective sampling which aims at maximizing the number of errors found in the sample so that these may be corrected, protective sampling which wishes to maximize the dollar value of those items included in the sample, and preventive sampling which attempts to minimize brands by taking random samples in all possible control areas. Ideal samples are developed and a simple example discussed to illustrate each of the sampling objectives.