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When defining the population and sampling unit, sometimes an auditor must look for a reciprocal population

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When defining the population and sampling unit, sometimes an auditor must look for a reciprocal population. A reciprocal population is:

a class of transactions or the account balance to be tested.

a class of transactions related to the account balance being tested (e.g., sales to accounts receivable).

a subset of the population that is the basis for sampling.

a population that is overstated if the population of interest is understated (or vice versa).