参考答案：

Sampling methods

Methods of sampling in accordance with ISA (UK and Ireland) 530 Audit Sampling and Other Means of Testing:

Random selection.Ensures each item in a population has an equal chance of selection, for example by using random number

tables.

Systematic selection.In which a number of sampling units in the population is divided by the sample size to give a sampling

interval.

Haphazard selection.The auditor selects the sample without following a structured technique –the auditor would avoid any

conscious bias or predictability.

Sequence or block.Involving selecting a block(s) of contiguous items from within the population.

Tutorial note: Other methods of sampling are as follows:

Monetary Unit Sampling.This selection method ensures that each individual €1 in the population has an equal chance of

being selected.

Judgemental sampling.Selecting items based on the skill and judgement of the auditor.