What does haphazard selection refer to in auditing?

Haphazard selection in auditing refers to a sample selection process that occurs without a systematic or methodical approach. This means that the selections are made spontaneously or arbitrarily rather than following a structured methodology, which can lead to biased results and may not adequately represent the whole population being audited.

This method lacks the rigor that is necessary for ensuring that the sample is representative and free from bias, which is critical in audit practices. In contrast, methods that involve systematic or random criteria are designed to enhance the reliability and validity of the results by ensuring that selections are appropriately randomized or follow a consistent pattern. Therefore, haphazard selection can undermine the effectiveness of an audit by introducing elements of randomness that do not align with a scientifically sound sampling strategy.