Systematic selection in audit sampling
Systematic selection chooses items using a selection interval after an appropriate starting point. The auditor considers whether the population ordering contains a pattern that could bias selection. The method can be used in a suitable statistical or non-statistical sampling design.
Worked example
From a complete sequential list, the auditor chooses a suitable start and selects every tenth invoice, checking for periodic patterns.
Common mistake
Do not assume a fixed interval guarantees an unbiased sample if the population has a repeating pattern aligned with the interval.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | AA | Supporting | September 2026–June 2027 |