Which of the Following Most Likely Would Be an Advantage

Multiple Choice

Which of the following most likely would be an advantage in using classical variables sampling rather than probability-proportional-to-size (PPS) sampling?

A) An estimate of the standard deviation of the population's recorded amounts is not required.
B) The auditor rarely needs the assistance of a computer program to design an efficient sample.
C) Inclusion of zero and negative balances generally does not require special design considerations.
D) Any amount that is individually significant is automatically identified and selected.