Other Purposeful Sampling Methods
Other purposeful sampling methods are discussed by Patton (2015); however, they are of limited value in an audit environment. This is either because the methods are intended for very specific conditions encountered in social science research or because interpretation of results depends on emerging theoretical constructs. Auditing is not an environment for theory building or testing. In order to substantiate findings, any assumptions made regarding how the sampling method is related to the interpretation of results needs to be transparent and clearly stated. Assumptions must also be reasonable and difficult to refute.


