Reporting the Results from a Generalizable Sample

The results from a generalizable sample are relatively easy to report. The intent of generalizable sampling is relatively narrow: extrapolating sample results to the entire population. While there may be variations in how a sample is generated, its result and the interpretation of this result should remain fairly uniform. Plus, most people have an intuitive sense of what a generalizable sample is.

This does not mean that auditors should not be careful when reporting the result of a generalizable sample. To illustrate this point, consider these two ways of reporting a finding obtained using generalizable sampling:

• We found that 18 of 20 Income Assistance files we reviewed (90%) did not meet one or more key program requirements.
  or
• We found that 90% of the Income Assistance files did not meet one or more key program requirements.
  Only the first version provides information on the extent of testing done.

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