65 A client has S150,000 in prepaid expenses and total assets of S2 million. The prepaid expenses are relatively homogeneous. Control risk and inherent risk are assessed as low by the audit team. Based on this information, the auditor decides to use nonstatistical sampling in the substantive testing of prepaid expenses Why was this sampling method selected? It does not require auditor judgment. It lowers tolerable misstatement It decreases complexity. It quantifies the sampling risk