When Performing a Test of a Control Over Cash Disbursements,a

Multiple Choice

When performing a test of a control over cash disbursements,a CPA may use a systematic sampling technique with a start at any randomly selected item.The biggest disadvantage of this type of sampling is that the items in the population:

A) Must be recorded in a systematic pattern before the sample can be drawn.
B) May occur in a systematic pattern and destroy the sample randomness.
C) May systematically occur more than once in the sample.
D) Must be systematically replaced in the population after sampling.