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Which of the following statements is correct concerning probability-proportional-to-size (PPS) sampling, also known as dollar unit sampling? A. The auditor controls the risk of incorrect acceptance by specifying that risk level for the sampling plan. B. Overstated units have a lower probability of sample selection than units that are understated. C. The sampling distribution should approximate the normal distribution. D. The sampling interval is calculated by dividing the number of physical units in the population by the sample size. |