Which statement correctly describes a feature of classical variables sampling compared to PPS, specifically regarding standard deviation?

Which statement correctly describes a feature of classical variables sampling compared to PPS, specifically regarding standard deviation?

• A. An estimate of the standard deviation of the population's recorded amounts is not required
• B. An estimate of the population standard deviation is required
• C. The auditor rarely needs the assistance of a computer program to design an efficient sample
• D. Inclusion of zero and negative balances generally does not require special design considerations

Answer: (A)