In performing a review of his client's cash disbursements, an auditor uses systematic sample selection with a random start.The primary disadvantage of systematic sample selection is that population items:
A) must be reordered in a systematic pattern before the sample can be drawn.
B) may occur twice in the sample.
C) must be replaced in the population after sampling to permit valid statistical inference.
D) may occur in a systematic pattern, thus negating the randomness of the sample.

Question

Quizplus · Accepted Answer

Systematic sample selection can introduce bias if the population items are ordered in a systematic pattern that is related to the variable of interest. This means that some population items may occur in a systematic pattern, which violates the randomness of the sample. This can lead to inaccurate conclusions and may require adjustments in statistical analysis. Therefore, the primary disadvantage of systematic sample selection is that the randomness of the sample may be compromised, making it less representative of the population.

In Performing a Review of His Client's Cash Disbursements, an Auditor