Which of the following characteristics most likely would be an advantage of using classical variables sampling rather than probability-proportional-to-size (PPS) sampling?
　　A. The selection of negative balances requires no special design considerations.
　　B. The auditor need not consider the preliminary judgments about materiality.
　　C. The sampling process can begin before the complete population is available.
　　D. The sample will result in a smaller sample size if few errors are expected.
　　Answer:A
　　A is corrent because PPS sampling requires special design considerations when there are negative balances, while classical methods do not.
　　B is incorrect because under either PPS or the classical methods a consideration of materiality must occur.
　　C is incorrect because sampling before the complete population is available is possible under either approach, although, for certain populations less difficulties occur with PPS sampling.
　　D is incorrect because PPS sampling will result in a smaller sample size if few errors are expected.