State the important consideration that an auditor should keep in mind while using this method and how the risk arising from such sampling can be…

Important considerations an auditor should keep in mind while using this method and how the risk arising from such sampling can be minimised: When using systematic selection, the auditor would need to determine that sampling units within the population are not structured in such a way that the sampling interval corresponds with a particular pattern in the population. Therefore, systematic sampling when chosen as a method should be carefully applied to bring together every type of transaction within its purview. To minimise the effect of the possible known buyers through a pattern in the population, more than one starting point may be taken. The multiple random starting point is taken because it minimises the risk of interval sampling pattern with that of the population being sampled.