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An auditor is performing substantive procedures of pricing and extension of perpetual inventory balances consisting of a large number of items. Past experience indicates numerous pricing and extension errors. Which of the following statistical sampling approaches is most appropriate?
Individualistic
Emphasizing the importance or centrality of the individual and his or her rights and independence above all else.
Heritability of Traits
The proportion of variation in traits among individuals in a population that can be attributed to genetic differences.
Genetic Differences
Variations in the genes among individuals or populations, which contribute to the biological diversity.
Personality Differences
Variations among individuals in regards to enduring patterns of thinking, feeling, and behaving.
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