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

Haphazard (or arbitrary) selection involves selecting items without any conscious bias but based on the auditor's judgment of which items to include in the sample. This is the method used by Cruz, as stated in the question stem. Block selection involves dividing the population into segments and selecting all items from specific segments. Systematic selection involves selecting items at regular intervals. Random selection involves selecting items by chance, such as through a random number generator. None of these methods were used by Cruz, so A) haphazard selection is the best choice.

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