Which of the Following Statements Is True Regarding Classical Variables

Multiple Choice

Which of the following statements is true regarding classical variables sampling?

A) A very small dollar account has the same probability of being selected for examination as a very large dollar account.
B) The determination of sample size requires to auditors to consider a smaller number of factors than are considered under MUS.
C) Classical variables sampling should be used when the auditor has greater concerns for overstatement (rather than understatement) errors.
D) The sampling unit is defined as each individual dollar in the account under examination.