When performing a test of a control over cash disbursements,a CPA may use a systematic sampling technique with a start at any randomly selected item.The biggest disadvantage of this type of sampling is that the items in the population:
A)Must be recorded in a systematic pattern before the sample can be drawn.
B)May occur in a systematic pattern and destroy the sample randomness.
C)May systematically occur more than once in the sample.
D)Must be systematically replaced in the population after sampling.

Question

Quizplus · Accepted Answer

The biggest disadvantage of using a systematic sampling technique with a randomly selected start is that items in the population may occur in a systematic pattern, which can destroy the randomness of the sample. This means that the sample may not be representative of the overall population and could lead to inaccurate conclusions. Therefore, choice B is the best choice.

When Performing a Test of a Control Over Cash Disbursements,a