Which of the following would be an improper technique when using monetary-unit statistical sampling in an audit of accounts receivable?
A)Combining negative and positive dollar misstatements in the appraisal of a sample.
B)Using a sampling technique in which the same account balance could be selected more than once.
C)Selecting a random starting point and then sampling every nᵗʰ dollar.
D)Defining the sampling unit in the population as an individual dollar and not as an individual account balance.

Question

Quizplus · Accepted Answer

Combining negative and positive dollar misstatements in the appraisal of a sample is considered an improper technique because it could potentially offset errors, leading to an inaccurate assessment of the total misstatement in the population.

Which of the Following Would Be an Improper Technique When