The following questions relate to the selection of audit samples. Select the best response.

a. Which of the following statistical selection techniques is least desirable for use by an auditor?

1. Systematic selection.

2. Stratified selection.

3 Block selection.

4 Sequential selection.

b. If certain forms are not consecutively numbered 1. Selection of a random sample probably is not possible.

2. Systematic sampling may be appropriate.

3. Stratified sampling should be used.

4. Random number tables can not be used.

c. Which of the following sampling methods is most useful to auditors when performing a test of controls?

1. Stratified random sampling.

2. Attribute sampling.

3. Variables sampling.

4. Unrestricted random sampling with replacement.

d. When performing a test of controls with respect to control over cash disbursements, a CPA 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 

1. Must be recorded in a systematic pattern before the sample can be drawn.

2. May occur in a systematic pattern, thus destroying the sample randomness.

3. May systematically occur more than once in the sample.

4. Must be systematically replaced in the population after sampling.