When Selecting Items for Testing, the Auditor Concentrates Their Selection

Multiple Choice

When selecting items for testing, the auditor concentrates their selection on high dollar value items. This approach is:

A) never appropriate in performing audit procedures under Australian auditing standards.
B) not an audit sampling technique but is often an appropriate evidence collection technique.
C) appropriate only if the auditor is undertaking statistical sampling.
D) generally a useful and efficient method for all audit tests.