In ICAI material it says Haphazard sampling is not appropriate when using statistical sampling. Block sampling has a close similarity with non-statistical sampling. Hence, hence above two statements it is certain that if audiror's approach to sampling is non-statistical, he could use either of the two methods. So does that mean/imply that the remaining 3 sampling methods - either of Random Sampling, Interval and Monetary Unit sampling methods would be selected by auditor if he chooses statistcal approach?
Suraj Lakhotia Admin
Good to confirm.