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) haphazard selection.
C) statistical selection.
D) systematic sample selection.

Question

Quizplus · Accepted Answer

Haphazard selection, also known as random sampling, is a method of selecting items for a sample without any specific criteria or pattern. This helps to ensure that the sample is representative of the population as a whole, and reduces the risk of bias in the sampling process. Block sample selection involves selecting items from specific subgroups or "blocks" within the population, and statistical and systematic sample selection both involve using specific statistical calculations or patterns to select items for the sample.

When the Auditor Goes Through a Population and Selects Items