The type of study this would be inferential because the accountant is only using sample of clients.
The word "infer" is etymologically related to the verb "carry," and it refers to procedures in reasoning that connect premises to logical conclusions. Deduction and induction are two types of inference that have historically been conceptually distinguished, with at least Aristotle being the origin of this division in Europe (300s BCE). Deduction is inference that results in logical conclusions from premises that are known to be true or that are presumed to be true, with the laws of valid inference being examined in logic. The process of induction involves drawing a general conclusion from specific facts. It is often possible to distinguish between abduction and induction and a third sort of inference, most notably by Charles Sanders Peirce. How inference is applied in practise is studied in many different domains. Researchers studying artificial intelligence create automated inference systems that mimic human inference, which is generally researched in the domains of logic, argumentation studies, and cognitive psychology.
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