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ISA recognizes that there are many methods of selecting a sample, but it considers five principal methods of audit sampling as follows:
1) Random selection
2) Systematic selection
3) Monetary unit sampling
4) Haphazard selection, and
5) Block selection.
1) Random selection
2) Systematic selection
3) Monetary unit sampling
4) Haphazard selection, and
5) Block selection.
As suggested by Mr. Shahbaz
random table number or CAATs, systematic selection, Block selection and haphazard selection.