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Systematic Selection
•The advantage of this type of selection is that it is easy to use. Furthermore, in systematic
selection, the population items do not have to be pre-numbered in order for the auditor to use this
technique.
•The sampling interval is computed by dividing the population size by the sample size.
•Although the starting point may be determined haphazardly, the sample is more likely to be truly
random if it is determined by use of a computerized random number generator or random number
tables.
•When using systematic selection, the auditor would need to determine that sampling units within
the population are not structured in such way that the sampling interval corresponds with a particular
pattern in the population.
Contributed by: Sazon, Julius Bryan B
STEPS IN ATTRIBUTE SAMPLING PLAN
Block Selection or Cluster Sampling
•It cannot commonly used in audit sampling because most populations are structured
such that items in sequence can be expected to have similar characteristics to each
other, but different characteristics from items elsewhere in the population.
•It involves selecting a block(s) of contiguous item from within the population.
•Although in some circumstances it may be an appropriate audit procedure to examine
a block of items, it would rarely be an appropriate sample selection technique when the
auditor intends to draw valid inferences about the entire population based on the sample.
Haphazard Selection
•Haphazard means not having an obvious order or plan
•The sample is selected without following an organized or structured technique.
•It is useful for non-statistical sampling because the auditor cannot measure the
probability of an item being selected when using this method
Stratifications
•This involves subdividing a population or strata, i.e., a group of sampling units which
have similar characteristics (often monetary value)
•The strata must be explicitly defined so that each sampling unit can belong to only
one stratum.
•This method enables the auditor to direct his efforts towards the items he considers
would potentially contain the greater monetary error.