What is a Judgment Sample?

A judgment sample is a selection of documents that is based on the opinion of the auditor, rather than a statistical sampling technique that uses random selections. The resulting selection may reflect the biases of the person making the selection, and so could yield unreliable results. Given this concern, judgment sampling should only be conducted by a highly knowledgeable person.

When to Use a Judgment Sample

Using a judgment sample is advantageous in the following circumstances:

When expert knowledge is beneficial. If the study requires specific expertise to select subjects or data, a judgment sample allows researchers to leverage expert knowledge to identify the most relevant subjects, locations, or data points.
When a population has unique characteristics. When studying a very small or specific subset of the population with unique characteristics, judgment sampling allows for precise selection that better fits the study's goals than a random sample could.
When there are cost or time constraints. Judgment sampling can be faster and more cost-effective when resources are limited. Instead of collecting data from a large, random sample, researchers can select a smaller, targeted group likely to provide high-quality or relevant insights.
When conducting initial research. In preliminary or exploratory phases, judgment sampling can help researchers get a quick understanding of patterns or issues within a sample, providing insights that can guide further, more structured research.
When representativeness is less critical. If a study aims to gain in-depth understanding or insights rather than to generalize findings to the entire population, judgment sampling can be ideal, as it focuses on selecting cases that provide the most information about the topic rather than achieving a statistically representative sample.

Overall, judgment sampling is beneficial when precision, expertise, and specific criteria are prioritized over randomization and generalizability.