Block selection
Block selection chooses a contiguous sequence of items from a population, such as invoices for a particular week. Its suitability depends on the audit objective and population; a single block is often unsuitable for drawing a conclusion about the whole period because transactions may differ over time.
Worked example
An auditor examines a block of invoices from one day to understand a particular process, while considering additional selection for the rest of the period.
Common mistake
Do not assume one continuous block automatically represents the whole population or gives every item an equal chance of selection.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | AA | Supporting | September 2026–June 2027 |