The Population Consists of Many Individual Items for Which a Book

Multiple Choice

The population consists of many individual items for which a book value is known for each. Very few differences between this recorded value and the audited value are expected, but any difference is most likely to be an overstatement. Which of the following statistical sampling techniques would be most appropriate under these conditions?

A) MPU estimation
B) ratio estimation
C) PPS sampling
D) difference estimation
E) discovery sampling