Which of the following statements relating to the use of sampling when performing substantive tests is most correct?

1. Systematic selection is not an appropriate sample selection method when performing substantive tests.
2. Dollar unit sampling is an effective procedure when testing for a material misstatement in the assertion of existence.

Required: Answer in the space below:

i. Which of the two options (A or B) is correct.

i. Why the response selected is correct.

ili. Why the response not selected is incorrect.