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In examining cash disbursements, an auditor plans to choose a sample using systematic selection with a random start. The primary advantage of such a systematic selection is that population items A. May occur more than once in a sample. B. Do not have to be prenumbered in order for the auditor to use the technique. C. May occur in a systematic pattern, thus making the sample more representative. D. Which include irregularities will not be overlooked when the auditor exercises compatible reciprocal options. |