In Performing a Review of His Client's Cash Disbursements, an Auditor

Multiple Choice

In performing a review of his client's cash disbursements, an auditor uses systematic sample selection with a random start.The primary disadvantage of systematic sample selection is that population items:

A) must be reordered in a systematic pattern before the sample can be drawn.
B) may occur twice in the sample.
C) must be replaced in the population after sampling to permit valid statistical inference.
D) may occur in a systematic pattern, thus negating the randomness of the sample.