When performing a test of a control with respect to control
over cash receipts, an auditor may use a systematic sampling
technique with a start at any randomly selected item. The biggest
disadvantage of this type of sampling is that the items in the
population

(d) Answer (d) is correct because systematic items
occurrence in a population may destroy a sample’s randomness.
Answer (a) is incorrect because items need not be replaced in the
population, and therefore is not a disadvantage of systematic
sampling. Answer (b) is incorrect because an individual item will
not occur more than once in a sample when systematic sampling
is being used (because the auditor selects every nth item).
Answer (c) is incorrect because systematic sampling refers to the
type of sampling selection plan used and not the manner in which
items in the population are recorded. Also, as indicated in (d)
above, a systematic pattern in the population is a hindrance to
systematic sampling.