Haphazard sampling is characterized by:

Haphazard sampling is characterized by:

• A. Random selection
• B. Structured approach
• C. Auditor judgment without a formal system
• D. Systematic pattern

Answer: (C)

Haphazard sampling means the auditor selects items without a planned procedure, relying mainly on personal judgment rather than a formal, structured method. It isn’t based on randomness, a predefined plan, or a systematic pattern. In practice, items might be chosen as they are encountered or based on convenience, without a sampling frame or justification for the sample size. This is why the description best fits auditor judgment without a formal system. Choosing items at random would involve a defined probability method, so that isn’t haphazard. A structured approach implies a documented plan, and a systematic pattern follows a consistent, repeatable method.

Haphazard sampling means the auditor selects items without a planned procedure, relying mainly on personal judgment rather than a formal, structured method. It isn’t based on randomness, a predefined plan, or a systematic pattern. In practice, items might be chosen as they are encountered or based on convenience, without a sampling frame or justification for the sample size. This is why the description best fits auditor judgment without a formal system.

Choosing items at random would involve a defined probability method, so that isn’t haphazard. A structured approach implies a documented plan, and a systematic pattern follows a consistent, repeatable method.