Cruz,CPA decided to use nonstatistical sampling to examine the accounts payable balances of Maverick,Inc.Based on his professional judgment,Cruz judgmentally selected sample invoices from a file,but did so without any intentional bias.The selection method used by Cruz was
A)Haphazard selection
B)Block selection
C)Systematic selection
D)Random selection

Question

Quizplus · Accepted Answer

Since Cruz used his professional judgment to select the sample invoices without any intentional bias, and the selection method was not predetermined or systematic, it is best classified as haphazard selection. The auditor chose the sample without any predetermined plan or calculation, rather based on his own judgment.

Cruz,CPA Decided to Use Nonstatistical Sampling to Examine the Accounts