Which sampling method is NOT acceptable for audit procedures?

In auditing, the choice of sampling method is critical in ensuring the reliability of the results. Block sampling, although it can be used in some contexts, is generally not viewed as an acceptable practice for audit procedures compared to other methods. This is primarily because block sampling involves selecting a contiguous block of data or items, which can lead to bias and may not provide a representative sample of the entire population. The characteristics of the selected block can skew results, making the findings less reliable.

Random selection, systematic selection, and judgmental selection each have their specific use cases and advantages in an audit context. Random selection ensures that every item in the population has an equal chance of being selected, providing a truly representative sample. Systematic selection, which involves selecting every nth item from a population list, can also be effective as long as the list does not have an inherent pattern that could introduce bias.

Judgmental selection allows the auditor to use their expertise to choose items they believe are most important or relevant, though it may introduce some subjectivity. However, it can be justified in cases where there is a need to focus on higher-risk areas.

In contrast, block sampling is less favorable because it does not incorporate the same level of randomness or objectivity, which are