Identify and briefly explain the sampling method being used by CA R in the above situation.

CA Intermediate · Auditing and Ethics · PYQS · May 2026
Identify and briefly explain the sampling method being used by CA R in the above situation.

Suggested Answer and Working Notes:

Interval Sampling or Systematic Sampling: Systematic selection is a selection method in which the number of sampling units in the population is divided by the sample size to give a sampling interval, for example; 10 is the sampling interval in given situation (1000/100) and having determined starting point with customer number 5, each 10 th sampling thereafter is selected until the required sample size is obtained. Although the starting point may be determined haphazardly, the sample is more likely to be truly random if it is determined by use of a computerized random number generator or random number tables.

Topics: Audit Evidence

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