When performing a test of controls with respect to control over cash receipts, an auditor 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) may systematically occur more than once in the sample.
B) must be systematically replaced in the population after sampling.
C) may occur in a systematic pattern, thus destroying the sample randomness.
D) must be recorded in a systematic pattern before the sample can be drawn.

Question

Quizplus · Accepted Answer

The biggest disadvantage of using a systematic sampling technique with a start at any randomly selected item is that the items in the population may occur in a systematic pattern, thus destroying the sample randomness. This can result in a biased sample and affect the auditor's conclusions. Options A, B, and D do not accurately describe the disadvantages of this sampling technique.

When Performing a Test of Controls with Respect to Control