Match the numbered situations below with one of the following types of audit sampling or sampling risk:
(a) Statistical sampling
(b) Non-statistical sampling
(c) Sampling risk
(d) Non-sampling risk
1. Rather than looking only for authorized signatures, an auditor checked to see if there were any signatures in the credit approval box on a sample of sales orders.
2. An auditor concluded that, based on a statistical sample, the client's control system was working acceptably when, in fact, the population deviation rate was unacceptable.
3. Using the laws of probability, an auditor selected a sample and evaluated the results of her sample.