Accounting Multiple Choice Question – 21 May 2026

The assurance provider is using statistical sampling.

Which ONE of the following methods would be most appropriate to use to select a sample of accounts receivable?

Select ONE answer:

1. Haphazard selection
2. Sequence selection
3. Random selection
4. Client directed selection

Show your workings to arrive at your answer, and explain and justify your reasons:

……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………

This multiple-choice question is suitable for Accounting KS5 classes.

The answer is 3

1. Not correct
2. Not correct
3. Correct – Sequence sampling would more commonly be used in testing controls. Haphazard selection should not be used when the assurance provider is using statistical sampling.
4. Not correct

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