MultiStage Sampling Multi Stage Sampling After selecting a

Multi-Stage Sampling

Multi Stage Sampling ¬ After selecting a sample of primary units , a sample of secondary units is selected from each selected primary units - Two-stage sampling ¬ In tern a sample of tertiary units is selected from each selected secondary unit - Three-stage sampling ¬ Higher order multistage design is also possible.

Application ¬ In W. B Internal audit , multi-stage sampling has been used from planning to execution stages of audit. DG (Training) , NAAA will address this. ¬ In DT-audit and in CERA we have used multi-stage sampling. PD(DT) will discuss on its application. ¬ In All India performance reviews : PMGSY , SSA, Consumer Awareness , Educational Development of SC/ST , Industrial Dispute Act etc. we have use multi– stage sampling : We may take up one or two.

Will you be able to convince others about the applicability of Statistical sampling in audit ? Pl remember the following points. ¬ The sample results are objective and defensible as it is free from any personal bias. ¬ The method provides a means of advance estimate of sample size in an objective basis. ¬ The method provides an estimate of the sampling error. ¬ It is the most accurate method of drawing conclusion about a large and complex population. ¬ It is cost effective. ¬ Statistical samples may be combined and evaluated , even though accomplished by different auditors. ¬ Auditors will be able to give a “True and Fair “ view. ¬ Effectiveness of audit reports will increase.

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