When Selecting a Sample of Items to Perform a Test

Multiple Choice

When selecting a sample of items to perform a test of controls,all of the following should be true of a representative sample,except

A) the transactions have been processed by the entity throughout the year.
B) the transactions should be limited to those processed in a specific geographic area.
C) the transactions have been processed by different individuals.
D) the transactions represent both large and small dollar amounts.