Which of the following does not represent a difference between the use of various approaches to classical variables sampling?
A) The use of mean-per-unit estimation typically results in a larger standard deviation than the use of either difference estimation or ratio estimation.
B) The use of difference and ratio estimation normally provides smaller sample sizes than the use of mean-per-unit estimation.
C) The use of difference and ratio estimation require the auditor to expect a certain number of differences to exist in the population while the use of mean-per-unit estimation does not.
D) The use of mean-per-unit estimation requires a reliable measure of recorded balance while the use of difference and ratio estimation do not.
Correct Answer:
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