Which of the following courses of action would an auditor most likely follow in planning a sample of cash disbursements if the auditor is aware of several unusually large cash disbursements?
- Set the tolerable rate of deviation at a lower level than originally planned.
- Stratify the cash disbursements population so that the unusually large disbursements are selected.
- Increase the sample size to reduce the effect of the unusually large disbursements.
- Continue to draw new samples until all the unusually large disbursements appear in the sample.