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A is corrent because the auditor is concerned with the existence of an error or the nonexistence of an error; therefore, attribute sampling is appropriate.
B is incorrect because variables sampling is concerned with the determining the dollar amount of a variable such as the dollar value of receivables or inventory.
C is incorrect because stratified random sampling is a technique which stratifies the population into subpopulations and then applies random sampling methodology to each strata.
D is incorrect because random sampling with replacement refers to a sample selection method which assumes that items in the population can be reselected because they are returned to the population after selection.