In PPS sampling, the auditor chooses a logical sampling unit compatible with the nature of the auditing procedures to be performed.

Question

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In PPS (Probability-Proportional-to-Size) sampling, the auditor selects a sampling unit based on its proportionate size in relation to the total population, which allows for a more efficient and effective audit procedure tailored to the specific nature of the audit.

In PPS Sampling, the Auditor Chooses a Logical Sampling Unit