What is the auditor’s normal course of action if a “logical unit” is selected twice in MUS sampling?
A. The auditor should count the logical unit as a single selection and proceed as normal.
B. The auditor should count the logical unit as two selections and proceed as normal.
C. The auditor should not include the logical unit as a selection because the dollar amount of this unit is excessively large.
D. The auditor should replicate the sample using an alternative random start.
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