In examining cash disbursements, an auditor plans to choose a sample using systematic selection with a random start. The primary advantage of such a systematic selection is that population items
a. Which include irregularities will not be overlooked when the auditor exercises compatible reciprocal options.
b. May occur in a systematic pattern, thus making the sample more representative.
c. May occur more than once in a sample.
d. Do not have to be pre-numbered in order for the auditor to use the technique.
Answer: D
CPA Exam
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