In which of the following situations would the use of classical variables sampling (as opposed to monetary unit sampling) be most appropriate?
A. When a larger number of misstatements are anticipated.
B. When overstatement errors (as opposed to understatement errors) are of more importance.
C. When individual components and account balances are higher in comparison to the tolerable misstatement established by the auditor.
D. When the auditor wishes to begin sampling during the interim period.
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