Question: A CPA has decided to use probability - proportional - to - size ( PPS ) sampling, sometimes called dollar - unit sampling, in the

A CPA has decided to use probability-proportional-to-size (PPS) sampling, sometimes called dollar-unit sampling, in the audit of a client's accounts receivable balances. The most likely reason this sampling method was chosen is that
A. PPS is designed to test accounts receivable controls.
B. PPS treats each accounts receivable dollar as a sampling unit.
C. PPS is less complex than other sampling methods.
D. PPS allows for the population to be grouped by qualitative factors.

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