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) Must be systematically replaced in the population after sampling.
B) May systematically occur more than once in the sample.
C) Must be recorded in a systematic pattern before the sample can be drawn.
D) May occur in a systematic pattern, thus destroying the sample randomness.

Question

Quizplus · Accepted Answer

The biggest disadvantage of a systematic sampling technique with a random start is that items in the population may occur in a systematic pattern, thus destroying the randomness of the sample. This can lead to a biased sample and incorrect conclusions drawn from the test of controls.

When Performing a Test of Controls with Respect to Control