42. An auditor may use either of two statistical sampling approaches in substantive testing: probability- proportional-to-size (PPS) sampling or classical variables sampling. PPS sampling is primarily applicable in testing for a. the number of misstatements in year-end sales cutoff b. an overstatement of accounts receivable c. a credit balance in accounts receivable. d. proper segregation of duties in accounts receivable collections. 43. Which of the following is an advantage of using probability-proportional-to-size (PPS) sampling? a. Inclusion of zero and negative balances does not require special design considerations. b. An estimate of the standard deviation of the population's recorded amounts is required. d. Any amount that is greater than the sampling interval is automatically selected. not set tolerable error