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Systematic Sample selection: The auditor calculates an interval and then methodically selects the items for the sample Probability proportional to size: Take a sample where the probability of selecting any individual population item is proportional to its recorded amount Stratified Sample selection Divided the population into subpopulations by size and take large sample of the larger subpopulations. @2000 Prentice hall. IncArens, Loebbecke; Auditing, 8/E ©2000 Prentice Hall, Inc. Systematic Sample Selection: The auditor calculates an interval and then methodically selects the items for the sample. Probability Proportional to Size: Take a sample where the probability of selecting any individual population item is proportional to its recorded amount. Stratified Sample Selection: Divided the population into subpopulations by size and take large sample of the larger subpopulations
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