What Is Block Selection

This method of sampling involves selecting a block (or blocks) of contiguous items from within a population. Block selection is rarely used in modern auditing merely because valid references cannot be made beyond the period or block examined.

What is block sampling in research?

a technique, mainly used as part of a multistage procedure, for selecting units for study. This type of sampling helps to ensure that characteristics of the initial population are well represented in the final sample. …

What are the types of audit sampling?

The five types of sampling methods include random selection, systematic selection, monetary unit sampling, haphazard sampling, and block selection. Auditors use random selection by using random number tables or random number generators.