(6) Which of the following will NOT be a response of an auditor when he/she applies non-statistical sampling?

(i) An auditor selects sample items based on his/her judgment, rather than using the probability theory (ii) An auditor does not use statistical calculations to express the results (iii) An auditor reaches a conclusion about the population on a judgmental basis (iv) An auditor does not quantify the sampling risk

(a) (i) and (iii) only. (b) (ii) and (iv) only. (c) (iii) and (iv) only. (d) None of the above.