Further, the audit partner suggests that instead of this approach, CA R should verify the first 150 customer accounts appearing in the receivables…

CA Intermediate · Auditing and Ethics · PYQS · May 2026
Further, the audit partner suggests that instead of this approach, CA R should verify the first 150 customer accounts appearing in the receivables ledger for the last month. State the sampling method suggested by the partner.

Suggested Answer and Working Notes:

The method selected by the partner is Block Sampling: This method involves selection of a block(s) of contiguous items from within the population.

Topics: Audit Evidence

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