ACCA Audit and Assurance (F8) Practice Exam 2026 – The Complete All-in-One Guide to Achieve Exam Success

Haphazard sampling is characterized by a non-systematic selection of items, which allows for some randomness but does not strictly adhere to a defined random selection process. The technique inherently carries a risk of bias since the chosen items are not systematically chosen based on established criteria or randomization methods.

Choosing the option related to avoiding bias suggests that the approach is intended to provide an unbiased representation of a population; however, haphazard sampling does not implement safeguards against bias in the selection process. This lack of structure results in a higher likelihood of unintended biases influencing the sample.

In contrast, rigorous methods like systematic or stratified sampling are designed explicitly to mitigate bias and enhance the representativeness of a sample. Haphazard sampling’s characteristic lies in the ad-hoc nature of its selection, which often leads to the introduction of bias rather than its avoidance.

Therefore, while the correct answer points toward bias avoidance, the inherent nature of haphazard sampling demonstrates that it is not a method for achieving unbiased results.