Which of the Following Statements Is True When Selecting a Sample

Multiple Choice

Which of the following statements is true when selecting a sample of invoices from a population to perform tests of controls?

A) The audit team should select a few more items than needed to replace any cases in which an invoice is missing or destroyed.
B) If the audit team wishes to use statistical sampling,either block or haphazard selection is appropriate.
C) Computerized audit techniques can be used to define the population but not to select sample items.
D) The audit team's goal in selecting a sample is to increase the likelihood that it is representative of the population.