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) Take a sample where the probability of selecting any individual population items is proportional to its recorded amount
B) Use stratified sampling
C) Use probability-proportional-to-size sampling
D) Use block sample selection

Question

Quizplus · Accepted Answer

Block sampling involves dividing the population into blocks or groups and then selecting samples from each block. It does not necessarily emphasize larger recorded amounts within the individual blocks, so it would not be the best choice for obtaining a sample that emphasizes population items with larger recorded amounts. A, B, and C all involve selecting samples based on the recorded amounts, so they would be better choices for this purpose.

There Are Many Situations in Auditing Where It Is Advantageous