Under what condition is it permissible to use a non-probability sample for an audit?

Using a non-probability sample is appropriate when the objective is not to generalize the findings to the larger population. In such cases, the focus is often on obtaining in-depth insights, understanding specific cases, or exploring phenomena without the need for statistical inference or broad applicability.

For instance, in an audit, if the intent is to gain qualitative insights into a specific process or to uncover unique cases that might not be represented in a probability sample, a non-probability sampling method is justified. This approach allows the auditor to select particular cases based on their relevance or importance to the audit objectives rather than relying on random selection, which is key to probability sampling.

In situations where direct generalization to the population is unnecessary, this method can provide valuable information about specific instances or conditions that are critical to the audit, making it a suitable choice under these circumstances.