ICAEW ARF · Chapter 9 · Question 4 of 11
Which of the following describes haphazard selection?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: A) The auditor selects items without following a structured technique, while trying to avoid any conscious bias
Explanation
Haphazard selection involves picking items without a structured method, trying to avoid bias such as always choosing large or easily located items. Because it is not truly random, it is not suitable for statistical sampling. The other options describe systematic, random and monetary unit selection.
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