Which of the Following Statements Is Not True Regarding Variables

Multiple Choice

Which of the following statements is not true regarding variables sampling?

A) Two approaches to variables sampling are monetary unit sampling and classical variables sampling.
B) Both statistical and nonstatistical approaches to variables sampling can be used under GAAS.
C) The objective of variables sampling is to estimate either the true balance or the extent of misstatement in an account balance or class of transactions.
D) Variables sampling is appropriate when the distribution of the population is binary in nature.