In Mean Per Unit (MPU) Estimation, the Sample Size Required

Multiple Choice

In Mean per Unit (MPU) estimation, the sample size required to achieve specified statistical objectives _______.

A) is related directly to the variability of the values of the population items
B) is not related to the variability of the values of the population items
C) should be determined by specialists employed by the auditors
D) should be determined by senior management and communicated to the auditor