Which of the Following Would Be an Improper Technique When

Multiple Choice

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

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