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Which of the Following Characteristics Most Likely Would Be an Advantage

Question 333

Multiple Choice

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


A) The selection of negative balances requires no special design considerations.
B) The sampling process can begin before the complete population is available.
C) The auditor need not consider the preliminary judgments about materiality.
D) The sample will result in a smaller sample size if few errors are expected.

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