Comprehensive and Detailed Step-by-Step Explanation:

Definition of Sampling Techniques:

Judgmental Sampling: A nonrandom method where the auditor uses their professional judgment to

select items expected to be representative of the population.

Haphazard Sampling: A nonrandom approach without systematic methodology, relying on arbitrary

selection.

Attribute Sampling: A statistical sampling method used to test for specific attributes or characteristics

in a population.

Reasoning:

Option A is correct because judgmental sampling intentionally selects items based on the auditor’s

knowledge and expectations, aiming for representation.

Option B (haphazard sampling) lacks intentionality and may not reliably represent the population.

Option C (attribute sampling) involves random, statistical selection rather than a nonrandom process.

When to Use Judgmental Sampling:

It is appropriate when the auditor has sufficient expertise to select representative items and when

statistical sampling is not feasible.