There are many situations in auditing where it is advantageous to select samples that emphasise population items that have larger recorded amounts. Which one of the following would NOT be a way to obtain such a sample?
A) Use block sample selection
B) Use stratified sampling
C) Use probability- proportional- to- size sampling
D) Take a sample where the probability of selecting any individual population items is proportional to its recorded amount

Question

Quizplus · Accepted Answer

Block sample selection does not emphasize larger recorded amounts; it selects contiguous items, which may not represent the larger amounts in the population.

There Are Many Situations in Auditing Where It Is Advantageous