Select the best description (from choices

a, b,

c, d or

e) for the types of sampling (1–5):

Methods used to define numbers tested are called sampling plans. This section deals with sampling methods and these may be set out as:

Type of sampling: Description:

1. Random sampling.

2. Stratified sampling.

3. Cluster sampling.

4. Interval sampling.

5. Automated sampling.

a. This type of sampling may be seen as a selection technique where the auditor uses sampling software to set parameters, determine the number for testing, access the relevant file and then download the selected items into a separate spreadsheet for later analytical testing by the auditor.

b. If we recall that the normal distribution places values in the shape of a bell, then a skewed distribution will not appear symmetrical. This may mean that the auditor can divide the population into several segments that may consist of say a small number of high-value invoices for revenue contracts and a large number of small-value ones for one-off supplies.

c. Here the population should be homogeneous, with no cyclical bias or missing items. If we divide the population size by the sample size then the sampling interval is obtained and every nth item is chosen for testing.

d. This is a convenient way of selecting items for testing where once the number of transactions has been defined, they are then taken from one filing area.

e. This technique is used to select samples such that each item in the population has an equal chance of being chosen.