The auditor wants to trace credits from the accounts receivable transaction history files to the duplicate bank deposit slips and other authorized sources as a test for fictitious credits in the data files.Which of the following sampling methods would be the least costly to use in this situation?
A)simple random
B)block
C)systematic
D)probability proportionate-to-size

Question

Quizplus · Accepted Answer

Block sampling is the least costly method as it involves selecting a contiguous block of transactions, reducing the time and effort needed to locate and verify each individual transaction.

The Auditor Wants to Trace Credits from the Accounts Receivable