Acceptance sampling is one of the oldest aspects of quality assurance and used primarily
for incoming and outgoing lot by lot quality assurance. Sampling is generally less expensive
than hundred-percent inspection and in case of destructive it is the only way. It also leads to
less handling of the product and therefore chances of damage to the product are significantly
reduced. Besides, by resorting to sampling inspection manpower requirement for testing/
inspection and amount of inspection error often considerably reduced.