Block Sampling is a judgment sampling method in which accounts or items are chosen in a sequential order. After the initial item in the block is selected, the balance of the block is automatically chosen.
Cluster sampling is a method of selecting a sample by dividing the population into clusters (groups) and then taking a random sample from each cluster. This technique is commonly used in auditing.
A random sample is a subset of individuals selected from a larger population in such a way that every individual has an equal and independent chance of being chosen.
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