0 7. Oliver DiPietro was testing the controls of Blue Coast Wholesale Fish Market. When testing controls, which one of the following evidence gathering procedures is used? a) vouching of transactions b) confirmations of accounts receivable c) tracing of transactions to source documents d) enquiry of client personnel 8. Daniel Beauchamp did not perform a true sample when he went to his client to examine sales invoices. He did not use any specific method for choosing the invoices. He let his eye catch the items he thought might make up his sample. What technique did he use? a) random selection b) block selection c) haphazard selection d) stratified sample selection