Which of the Following Would Be an Improper Technique When

question 43

Multiple Choice

Which of the following would be an improper technique when using monetary-unit statistical sampling in an audit of accounts receivable?

• A) Combining negative and positive dollar misstatements in the appraisal of a sample.
• B) Using a sampling technique in which the same account balance could be selected more than once.
• C) Selecting a random starting point and then sampling every nth dollar.
• D) Defining the sampling unit in the population as an individual dollar and not as an individual account balance.

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