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 improper because it can offset errors, leading to inaccurate conclusions about the population.

Which of the Following Would Be an Improper Technique When