Which of the following statements is false regarding methods for projecting a nonstatistical sample result?
A. Ratio projection determines the amount of misstatement by dividing the amount of misstatement by the dollars in the sample and multiplying that times the population.
B. Difference projection determines the average misstatement per item found in the sample and projects that using the number of items in the population.
C. If the auditor expects that the amount of misstatement relates closely to the size of the item, ratio projection should be used.
D. If the auditor expects the misstatements to be relatively constant for all items in the population, ratio projection should be used.