In the Past,the Auditors Have Found That the Book Value

Multiple Choice

In the past,the auditors have found that the book value of a receivable account has been related to the amount the account is misstated (i.e. ,large accounts have large misstatements and small accounts have small misstatements) .Which of the following techniques is most likely to be efficient?

A) Mean-per-unit estimation.
B) Ratio estimation.
C) Difference estimation.
D) Sequential sampling estimation.