When Does the Auditor Use Simple Random Sampling

Multiple Choice

When does the auditor use simple random sampling?

A) when the auditor has particular judgmental criteria that are used to select the sample
B) where the auditor wants numbers in sequence and would like to select the sample rapidly
C) for testing of cutoff after the year end with respect to accounts payable
D) for populations where each item is considered to have the same characteristics for audit purposes