What is Stop-or-Go Sampling?

Stop-or-go sampling involves the evaluation of each sample taken from a population to see if it fits a desired conclusion. The auditor stops evaluating samples as soon as there is sufficient support for the conclusion. If the initial evaluation does not support the conclusion, the person conducting the test incrementally increases the sample size and continues to test, trying to reach the desired outcome that supports the desired conclusion. The intent is to expend the least possible effort to conduct sampling.

How to Conduct Stop-or-Go Sampling

The steps involved in a stop-or-go sampling process are as follows:

Calculate the initial sample size, based on the size of the target population and your acceptable error level.
Select samples and review them.
If the number of errors found is less than your pre-set error threshold value, then stop sampling, on the grounds that the population’s error rate is probably within your acceptable error level.
If the number of errors found is greater than your pre-set error threshold value, then increase the sample size and continue reviewing more samples. If these additional samples bring the total errors below your threshold value, then stop sampling. If the additional samples continue to return a higher-than-acceptable error rate, then stop sampling and assume that the population contains an excessive number of errors.