Sampling selection methods
Sampling selection methods determine how items are chosen from an audit population. Random selection uses chance so that sampling units have a known chance of selection in statistical sampling; systematic selection uses an interval and an appropriate start; haphazard selection avoids conscious bias without a structured random technique.
Worked example
An auditor selects every 30th invoice after choosing a suitable starting point, then investigates missing sequence numbers.
Common mistake
Haphazard selection is not the same as statistical random selection; a periodic population pattern can make a fixed interval unsuitable.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | AA | Direct | September 2026–June 2027 |