Haphazard selection is where the auditor selects items haphazardly from the population, avoiding any conscious bias (such as not selecting items that appear too time-consuming). The problem with this method is that it does not avoid unconscious bias [fn]. When using haphazard selection, auditors must be aware of the likelihood of increased sampling risk (the risk that a sample does not reflect the true characteristics of the population) as haphazard selection is more likely than other selection methods to produce a sample that does not properly represent the characteristics of the population.
Audit testing procedures, index
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