What is 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.

Disadvantages of Haphazard Sampling

It can be difficult for bias not to enter into haphazard sampling, 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.

Example of Haphazard Sampling

As an example of haphazard sampling, and auditor selects invoices at random from several files of client billings. Because she was not forced to use a more rigorous method of sampling, she did not ask for several additional billing files to be retrieved from storage, resulting in a sample that is not indicative of the population of client billings.