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Office of Internal Audit
Austin Community College
5930 Middle Fiskville Rd.
Austin, Texas 78752-4390
Telephone: (512) 223-7696
Fax: (512) 223-7697
Glossary - J
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Judgment sampling

Journal
A book of original entry in a double-entry system. The journal lists all transactions and the accounts to which they are posted.


Judgment sampling
Any sample that is selected subjectively or in such a manner that the sample selection process is not random or the sampling results are not evaluated mathematically.

 

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