9. Systematic selection can be expected to produce a representative sample when
A. Random number tables are used to determine the items included in the sample.
B. The population is arranged randomly with respect to the audit objective.
C. The sample is determined using multiple random starts and includes more items than required.
D. Judgmental sampling is used by the auditor to offset any sampling bias.
ANSWER (B) is correct.
REQUIRED: The condition under which systematic selection produces a representative sample.
DISCUSSION: A sample selected using a systematic sampling procedure and a random start will behave as if it were a random sample when the population is randomly ordered with respect to the audit objective. Sampling bias due to systematic selection are not selection will be small when the population items are not arranged in a pattern.
Answer (A) is incorrect. Systematic selection is random only with respect to the start.
Answer (C) is incorrect. The number of items in a sample is not relevant to the procedures used to select the specific items in the sample. The use of multiple random starts might increase the chance that a sample will behave randomly, but only if the population is arranged randomly.
Answer (D) is incorrect. Judgmental sampling will not increase the randomness of a sample but will introduce sampling bias into the sample.