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Using your judgement to select journal entries for testing if they appear to be booked at unusual times (late at night or on the weekend).
Using your judgement to select journal entries for testing if they appear to be booked at unusual times (late at night or on the weekend). The type of sampling you are using is:
a. Directed sample selection
b. Block sample selection c. Random sample selection
d. Haphazard sample selection
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