An internal auditor wants to test customers’ accounts receivable balances for overstatement on a sample basis. Which of the following would be the least valid reason for deciding to use PPS sampling rather than classical variables sampling?
a. PPS sampling is generally thought to be easier to use than classical variables sampling.
b. The internal auditor expects to find no misstatements and PPS sampling typically requires a smaller sample size than classical variables sampling in this situation.
c. PPS sampling automatically stratifies the population.
d. Using PPS sampling eliminates the need for professional judgment in determining the appropriate sample size and evaluating the sample results.