When Defining the Population and the Sampling Unit for Tests

question 59

Multiple Choice

When defining the population and the sampling unit for tests of details of balances,

• A) the population is defined as all of the transactions in the journal for the period.
• B) the sampling unit must be the same for all balance sheet accounts.
• C) if sampling for completeness, the sampling unit will be customers with zero balances.
• D) if sampling for completeness, the sampling unit will be the items making up the recorded population.

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