The Auditor Has Decided to Use PPS Sampling in the Confirmation

Multiple Choice

The auditor has decided to use PPS sampling in the confirmation of individual sales transactions with customers. The population and the logical sampling unit are most likely to be, respectively:

A) all customer accounts and the individual dollars in the accounts.
B) customer accounts with debit balances and individual dollars in the accounts.
C) the sales invoice file and the individual dollars on the invoices.
D) all recorded sales during the year and individual sales invoices.
E) all sales invoices during the year and individual sales orders.