9. When conducting detailed substantive procedures, auditors search for evidence that: a) the client's internal control system is operating effectively. b) all transactions have been recorded in the correct accounts. c) no fraud has occurred during the year. d) they have remained independent of their clients. 10. Which of the following is not an advantage of non-statistical sampling? a) It allows an auditor to select a sample that they believe is appropriate. b) It allows an auditor to measure sampling risk. c) It is lower cost than statistical sampling. d) It requires less staff training.