1. Auditors will never use their own judgments in selecting items for testing (True/False).

2. Name the two types of audit sampling.

3. List the three types of statistical sampling.

4. Name three non-statistical sample selection methods.

5. In an audit sampling application, an auditor

a) Performs procedures on all items in a balance and makes a conclusion about the entire balance.

b) Performs procedures on less than 100 percent of the items in a balance and formulates a conclusion about the entire balance.

c) Performs procedures on less than 100 percent of the items in a class of transactions to become familiar with the client's accounting system.

d) Performs analytical procedures on the client's unaudited financial statements when planning the audit.