determination by an auditor, based on personal experience and familiarity with the client, of the number of items, as well as the particular items, to be examined in a population. This function allows the accountant to maintain objectivity and thoroughness in testing the sampled items for accuracy. A judgmental sample may be appropriate when only a specific area within the universe is under auditor scrutiny or timely information is required. The sampling is not done on a random basis. Furthermore, there is no determination of a sampling error, nor any statistical conclusions about precision or confidence levels.