When the auditor goes through a population and selects items for the sample without regard to their size, source, or other distinguishing characteristics, it is called:
A) block sample selection.
B) statistical selection.
C) systematic sample selection.
D) haphazard selection.

Question

Quizplus · Accepted Answer

The given scenario is an example of haphazard selection, where the auditor selects items randomly without any systematic approach or predetermined criteria. This method can introduce bias and increase the risk of overlooking errors or fraud, but it is still better than not selecting a sample at all.

When the Auditor Goes Through a Population and Selects Items