When Defining the Population and the Sampling Unit for Tests

Multiple Choice

When defining the population and the sampling unit for tests of details of balances,

A) the population is defined as all of the transactions in the journal for the period.
B) the sampling unit must be the same for all balance sheet accounts.
C) if sampling for completeness, the sampling unit will be customers with zero balances.
D) if sampling for completeness, the sampling unit will be the items making up the recorded population.