In a Variables Sampling Application,which of the Following Would Not

Multiple Choice

In a variables sampling application,which of the following would not ordinarily be documented by the audit team?

A) A description of the substantive procedures performed on each item selected.
B) Information on how the audit team verified the completeness of the identified population.
C) The method and parameters used to determine sample size
D) The audit team's rationale for the use of monetary unit sampling as opposed to other sampling techniques.