Haphazard sampling

Haphazard sampling is a sampling method in which the auditor does not intend to employ a systematic approach to selecting a sample. Though it is nonstatistical in nature, the intent is to approximate a random selection by picking items without any conscious bias, which the auditor intends to be representative of the population. It can be difficult for bias not to enter into this type of selection, since the auditor may be tempted to select items that are more convenient to access. Consequently, the results of haphazard sampling should be viewed with a certain degree of skepticism. This approach should not be considered a reliable substitute for random sampling.

Related Courses

Guide to Audit Sampling
How to Conduct an Audit Engagement