Which of the Following Approaches Would Not Be Acceptable in Estimating

Which of the following approaches would not be acceptable in estimating the population standard deviation?

A) use the exact amount found in last year's audit.
B) use available book values.
C) adjust the amount found last year based on changed conditions.
D) use the rate found in a preliminary sample of approximately five to ten items.
E) use the rate found in a preliminary sample of approximately thirty to fifty items.