Judgment-based (or non-statistical) sampling relies on the auditor's knowledge and experience to select a sample, rather than a random, probabilistic method. The primary drawback of this approach is that the results cannot be statistically projected to the entire population of data. Therefore, it is not possible to calculate a confidence level or a margin of error (sampling risk) for the conclusions drawn from the sample. The findings apply only to the items examined.

A: This is incorrect; statistical sampling requires extensive statistical training, whereas judgment-based sampling relies on auditor experience and expertise.

C: Relying on identified risks is a common and often effective strategy for judgment-based sampling, making it a feature, not a drawback.

ISO 19011:2018, Guidelines for auditing management systems, Annex A.6.2 Non-statistical sampling: "With non-statistical sampling, there is no statistical estimation of the uncertainty. Audit sampling is non-statistical when the sample selection is based on judgement."

The Institute of Internal Auditors (IIA). (2011). Practice Advisory 2320-3: Audit Sampling. "When using nonstatistical sampling, the internal auditor should consider the sampling risk but will not be able to measure it." (While an IIA document, it reflects universal auditing principles applicable here).