In Examining Cash Disbursements, an Auditor Plans to Choose a Sample

Multiple Choice

In examining cash disbursements, an auditor plans to choose a sample using systematic selection with a random start. The primary advantage of such a systematic selection is that population items

A) That include fraud will not be overlooked when the auditor exercises compatible reciprocal options.
B) May occur in a systematic pattern, thus making the sample more representative.
C) May occur more than once in a sample.
D) Do not have to be prenumbered in order for the auditor to use the technique.