Which of the Following Would Be an Improper Technique When

Multiple Choice

Which of the following would be an improper technique when using monetary-unit statistical sampling in an audit of accounts receivable?

A) Combining negative and positive dollar misstatements in the appraisal of a sample.
B) Using a sampling technique in which the same account balance could be selected more than once.
C) Selecting a random starting point and then sampling every nᵗʰ dollar.
D) Defining the sampling unit in the population as an individual dollar and not as an individual account balance.