Which of the following is NOT an accepted method of selection in sampling?
Correct answer: B. Pervasive selection
- A. Systematic selection
- B. Pervasive selection
- C. Random selection
- D. Haphazard selection
Explanation
Recognised selection methods include random, systematic, and haphazard selection. Pervasive selection is not a standard audit sampling method.
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About Auditing
Auditing examines accounting records and financial statements to determine whether they present a reliable and fairly stated position. The subject covers audit objectives, internal controls, audit evidence, materiality, vouching, verification, working papers, auditor independence, audit reports, and the distinction between an audit and accounting or investigation.
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