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Sampling theory involves selecting a subset of individuals from a population to make inferences about the entire population. There are various types of sampling including simple random sampling, systematic sampling, stratified sampling, cluster sampling, and non-probability sampling. Probability sampling aims to give all individuals an equal chance of selection while non-probability sampling does not. Sample surveys are subject to sampling errors from the sample design and non-sampling errors from data collection and processing issues.
Sampling theory involves selecting a subset of individuals from a population to make inferences about the entire population. There are various types of sampling including simple random sampling, systematic sampling, stratified sampling, cluster sampling, and non-probability sampling. Probability sampling aims to give all individuals an equal chance of selection while non-probability sampling does not. Sample surveys are subject to sampling errors from the sample design and non-sampling errors from data collection and processing issues.
Sampling theory involves selecting a subset of individuals from a population to make inferences about the entire population. There are various types of sampling including simple random sampling, systematic sampling, stratified sampling, cluster sampling, and non-probability sampling. Probability sampling aims to give all individuals an equal chance of selection while non-probability sampling does not. Sample surveys are subject to sampling errors from the sample design and non-sampling errors from data collection and processing issues.
we use advertantly or inadvertantly. • Sampling is concerned with the selection of a subset of individuals within a statistical population. • Each observation measures one or more properties such as weight, location,colour of observable bodies distinguished as independent object • In survey sampling weights can be applied to the data to adjust for sample design. Basic principle of sample survey • Sample survey is the study of the unknown population on the basis of a proper representative sample drawn from it. • Sample survey comprise the following steps • (1) law of statistical regularity • (2) Principle of inertia • (3) Principle of optimization • (4) Principle of validity Several stages of sampling process • 1 Defining the population of concern • (2) specifying a sampling frame, a set of possible events • (3) specifying a sampling method for selecting items • (4) determining the sampling size • (5) Implementing the sampling plan • (6) sampling and data collecting • (7) data which can be selected Statistical or Non statistical sampling • A sample is called statistical sample if it meets these three criteria • 1)The sample size must be determined objectively or quantitatively • 2) The sample members must be selected randomly . • 3) The sample results must be evaluated mathematically. Nonstatistical sampling • A sample is non statistical if it does not meet to one or more of the three criteria for a statistical sample. For example let an auditor uses audit software to select random sample and employs statistical table to evaluate the results. However the auditor sets the sample size at 60 because that was the sample size used in the previous year . The auditor has not explicitly considered the factors of statistical sampling in determining the sample size.so this sample is a non statistical. How to determine the sample size • To find the sample size of statistical sampling auditors consider several factors. These includes materiality, the expected error rate or amount, the risk of over reliance or the risk of incorrect acceptance, audit risk, inherent risk, control risk, standard deviation and population size. These factors are needed to obtain the required sample size from statistical sampling. Use of statistical sampling • Statistical sampling is especially appropriate when the population is made up of a large number of similar transactions and internal control is good. • If there are numerous homogeneous transactions in an account the auditor can select relatively few items examine them and draw a valid conclusion on the whole population. • The auditor should also consider the computer environment in deciding between a nonstatistical and statistical sample. If the client’s records are computerized statistical sampling is generally easy to apply. In a manual system nonstatistical sampling may be appropriate. Advantage of a statistical approach • The primary advantage of using a statistical sampling approach is that risk is objectively determined. • Using the statistical table the auditor might reach this conclusion in a substantive test at 5% risk. the amount of error in the population is between $5000 and $9000. • In a test of control the conclusion might be at 10% risk. The rate of deviation does not exceed 4.2%. Use of non statistical sampling • There are many situation in which non statistical approach is appropriate. If an account has a small number of transactions the time and cost to set up a statistical sample is generally not justifiable. A non statistical method is best. Also in the case if the account totals to an immaterial amount but the auditor still wants to examine it contents a non statistical sampling is used. • Non statistical sampling is also more appropriate if the population or potential errors are difficult to specify in advance. • Non statistical methods would also be used in sensitive areas such as legal expense and political donations. • A nonstatistical sampling is also best when the auditor is relating transaction from two or more accounts. Advantage of non statistical sampling • One advantage is that personnel do not have to be trained in statistical techniques. • Also statistical sampling software is not needed and computer access is not necessary. • The non statistical methods are more defensible when auditors favouring a non statistical approach believe that the use of professional judgement is a better defense say in court than a statistical measure of risk. Probability and nonprobability sampling and its advantage • Probability sampling- It is a sample in which every unit in the population has a chance of selection in sample. Eg: we want the total income of adults living in a given street. Identify all adults living there and randomly select one adult from each household. If more than one adult in household we add all income and take thus we get total income of street. • Probability Sampling includes Simple random sampling, systematic sampling , stratified sampling, probability proportional to size sampling , cluster and multistage sampling. Non probability sampling
• In this sampling method some elements of population
have no chance of selection. • It involves the selection of elements based on assumption regarding the population of interest which forms the criteria of selection. Ex: we visit every household in a given street and interview the person to answer the door. in every household more than one occupant so it is a nonprobability sampling the person who is unemployed can answer but employed person is not available due to his work. • It includes convenience sampling,quota sampling and purposive sampling. Errors in sample surveys Total errors can be classified into two types -1)Sampling errors and 2) Non sampling errors. • Error includes systematic biases as well as random errors. • Sample errors- it induced by the sample design. It include the following • 1) Selection bias: when the true selection probabilities differ from those assumed in calculating the results. • 2) Random sampling error- Random variation in the results due to the elements in the sample selected at random. Non sampling error • These are the errors which can impact the final survey estimates caused by problems in data collection and processing or sample design. • It includes following • 1) Over coverage- include data from outside of the population • 2) Under coverage- sampling frame not include elements in population • 3) Measurement error- when responds misunderstand the question • 4) Processing error- mistakes in data coding • 5) Non Response- failure to obtain complete data from all selected individuals Types of sampling • 1) Simple random sampling(SRS)- it is a particular case of random sampling. In SRS each unit of the population has equal and independent chance of being included in the sample.In this sampling selection of one unit in the sample does not effect the selection of other unit. This minimizes the bias and simplifies analysis of results.SRS may be with or without replacement according as a unit selected is not or is Systematic sampling • This is a convenient method when complete list of sampling units(sample frame) is available or can be easily prepared.The sampling scheme consists of only the first unit at random and the rest are then automatically selected according to some predetermined pattern. If we have N units in the population and a sample of size n is drawn. Then we first determine an integer such that K=n/N here k is called sampling interval. • In this sampling first sample unit is selected at random from first group of k units and thereafter every kth unit is selected. • It is not simple random sampling because of different subsets of the same size have different selection probabilities. • It is less accurate than simple random sampling. Stratified sampling • In this sampling population is divided into mutually exclusive subpopulation and then selects random sample from these subpopulations. • There are several benefits of stratified sampling • 1) Dividing the population into distinct independent strata can enable researchers to draw inferences about specific subgroup that may be lost in a more generalized random sample. • 2) This method can lead more efficient statistical estimates. • 3) This is useful in the case where data are more readily available for individual, preexisting strata within a population than for overall population . • 4) in this method each stratum is treated as an independent population . different sampling approaches can be applied to different strata, potentially enabling researchers to use the approach best suited • A stratified sampling approach is most effective in following conditions 1) Variable within strata are minimized 2) 2) Variability between strata are maximized 3) The variables upon which the population is stratified are strongly correlated with the desired dependent variable. Cluster sampling • In this sampling we select respondents in clusters(groups) .Sampling is often clustered by geographical or by time periods. It is more cost effective . Clustering can reduce travel and administrative costs. • For example if surveying households within a city we might choose to select 100 city blocks and then interview every house hold.but in this method a single trip to visit several households in one block rather than having to drive to a different block for each households. • In the above example the sample only requires a block level city map for initial selections and then a household level map of the 100 selected blocks rather than a household map of the whole city. • Cluste sampling generally increases the variability of sample estimates above that of SRS. It requires a large sample than SRS to achieve the same level of accuracy. This is cheaper than SRS. • It is commonly implemented as multistage sampling. Probability proportional to size sampling • In this sampling the selection probability for each element is set to be proportional to its size measure, up to a maximum of 1. This is also called PPS sampling . In this simple PPS design these selection probabilities can be used as the basis for Poisson sampling. • Systematic sampling theory is used to create a probability to size sample.this is done by treating each count within the size variable as a single sampling unit. Samples are then identified by selecting each intervals among these counts within the size variable. This method is sometimes called PPS sequential or monetary unit sampling in the case of audits or forensic sampling. Example of PPS • we have 6 schools with population of 150,180,200,220,260,490 students respectively. In total 1500 students we want to use student population as the basis of a PPS sample of size 3. • First we allocate 1st school numbers 1 to 150 , the 2nd school 151 to 330(150+180), the 3rd school 331 to 530and so on the last school 1011 to 1500 . We then generate a random start between 1and 500(1500/3) and count the throughout population by multiple of 500. If we random start was 131 then allocated numbers are 131,631,1131 i.e the 1st , 4th and 6th schools. Multi stage sampling • In this type of sampling the population is composed of 1st stage of sampling unit each of which is supposed to compose of 2nd stage sampling units each of which again is turned to compose of 3rd stage sampling.this is going on until we reach the ultimate sampling unit. • This is a complex form of cluster sampling in which two or more level of units are embedded one in the other. The 1st stage consisting of constructing the clusters that will be used in sample form. In 2nd stage a sample of primary units is randomly selected from each cluster.in following stages in each of those selected clusters additional unit of samples are selected. All ultimate units are selected in last step. Advantage of multistage sampling • It can substantially reduce sampling cost. • It saves also computational labour . • It adds flexibility into the sampling process. • . Demerit of multistage sampling
• It is less accurate than stratified sampling.
• It completes in several stages. • It takes long time in process. Example of multistage sampling • Suppose in order to find the extent of unemployment in India we may take state, district , police station and household as the first stage,2nd stage ,3rd stage and the ultimate sampling units respectively. Attribute sampling • It involves selecting a small number of transactions and making assumptions about how their characters represent the full population of which the selected items are a part. • This concept is frequently used by auditors to test a population for certain characters such as the presence of an authorizing signature or approval stamps on a document. • The concept can be used to determine whether various accounting controls are functioning in a reliable manner. • The result of attribute sampling is binary either a condition exist or not exist. Use of attribute sampling • It is heavily used for testing the internal controls. the results of these tests can be then used by a company’s external auditors who can choose to rely or not on the tested abilities of the accounting controls when developing their own procedures for how the company’s financial statement will be audited. Variable sampling • It is used for measurement for hardness , tensile strength, resistance and other physical properties of desired sample. • The variables used for measurement are on a continuous scale and limits for rejection are clearly demarcated for the entire range. • The sample size selected for testing is between 4 to 25. The sample size is kept low due to a homogeneous quality is ensured during designing and unnecessary expenditure is not done on testing. • In the sample set for variable sampling the original values are taken as reference values and the measured values are compared with them. The acceptance level is decided by confidence interval restricted by the normal distribution curve and all the values lying outside them are rejected. • The curve is divided into 3 zones. Zone 1 and 3 are short zones and zone 2 is known as long zone. • The upper limits and lower limits of deviation are kept as +3 sigma and -3 sigma respectively. hence it not only saves a lot of inspection cost it also keeps a check on controlling all the risk levels. Discovery sampling • The method of sampling to assess whether the percentage error is not in excess of a specified percentage of the population is called discovery sampling. • The sampling considers the population rate and the confidence level. If the sample does not have any errors then the actual error rate is below the minimum non acceptable rate. Monetary unit sampling • This method of sampling is a value weighted selection where sample size ,selection and evaluation will result in a conclusion in monetary amounts. • The objective of this sampling is to determine the accuracy of financial accounts. • It is based on attribute sampling testing. • It is often used in tests of controls and appropriate when each sample can be placed into one or two classification exception or no exception. Steps of monetary unit sampling • Determine a sample size • Select the sample • Perform the audit procedures • Evaluate the results and arriving at a conclusion about the population • It turns monetary amount into units ex; a receivable balance of $ 50contains 50 sampling units. • Monetary balances can also be subject to varying degree of exception Ex; a payable balance of $4000can be understand as $4,$40,$40000 and the auditor will clearly be interested in larger misstatement. Audit hypothesis testing • Hypothesis testing is a statistical method for • 1) Drawing inferences about a population based on sample data from such population • 2) assessing the statistical significance of the difference between populations on a variable of interest based on sample data from such populations. • 3) choosing among alternatives course of action Objective of hypothesis testing • It is the basic form of statistical inference. Its objective is to determine whether or not sample data support a belief i.e hypothesis about the population from which the sample is drawn. • For example one may want to know if a policy is equally supported equally by men and women. After drawing a random sample of appropriate size one can test the hypothesis that no difference exists in the extent to which men and women support the policy. Different terms of hypothesis testing • statistical significance- it occurs when the difference between an observed sample statistics and a hypothesized population parameter is considered to be attributable to chance. • Null hypothesis- it asserts that there exists no difference between a population parameter and a single variable. It is denoted by H0. for example if an auditor thought that the mean dollar value µ of errors made by entity staff when entering data was $100, the null hypothesis used by auditor is H0/µ=100 • Alternative hypothesis- it is denoted by HA .and is assertion that answers the question about the variable of a interest. In case of above example auditor thought that the mean value of such errors was greater than $100 then alternative hypothesis is denoted by HA/µ>100. • If auditor thought that mean dollar value of such errors was less than $100 the alternative hypothesis would be stated as HA/µ<100. • If auditor thought that mean dollar value of such errors was not $100 i.e either greater or less than $100 then alternative hypothesis would be stated as HA/µ not equal to 100. Test statistic
• It is used to determine whether the auditor
should reject or not reject the null hypothesis. The test statistic is the point estimator of the population parameter being tested. • It expresses the variable of Interest obtained from the sample in standardized form. Standardized test statistic • It expresses the value of variable of interest as estimated by the sample in terms of a known and predictable probability distribution. for example the test statistic for a population mean based on a sample mean is
• T=x-µ/s:√n or T is calculated after dividing x-µ/s by √n
• Where T=test static • x= sample mean • µ= population mean specified in null hypothesis • S= sample standard deviation • n= sample size sampling with replacement • If an element may appear multiple times in one sampling it is called sampling with replacement. For example if we catch fish measure them and immediately return them to the water before counting with the sample it is an example of Sample with replacement(WR) Sampling without replacement • Sampling schemes may be without replacement(WOR) if no element can be selected more than once in the same sample. For example if we catch the fish and measure the fish and use it for our purpose it is called sampling without replacement. Sampling risk • Sampling risk is the risk that the auditor,s conclusions based on a sample may be different from the conclusion if the entire population were the subject of the same audit procedure. Non sampling risk • Non sampling risk is the risk that the auditor forms the wrong conclusion which is unrelated to sampling risk.An example of such situation would be where the auditor adopts inappropriate audit procedure or does not recognize a control deviation.
Pengaruh Pengetahuan Dan Sikap Penderita Hipertensi Tentang Hipertensi Terhadap Keaktifan Dalam Kegiatan Prolanis Di Puskesmas Berastagi Kabupaten Karo Tahun 2017