An auditor is testing on a companys large, normally distributed accounts receivable file. The

objectives of the audit are to test end-of-period monetary balances and accounts receivable

posting exception (error) rates.

[39] (Refers to Fact Pattern 2 )

To test the accounts receivable file to compute an estimated monetary total, the auditor could use

any one of the following sampling techniques except

A. Difference or ratio estimation.

B. Unstratified mean-per-unit (MPU) estimation.

C. Monetary-unit sampling (MUS).

D. Attribute sampling.