(a) International Standards on Auditing (ISA) 530 Audit Sampling applies when the auditor has decided to use sampling to obtain sufficient and appropriate audit evidence. Required: i. Define what is meant by audit sampling and state any TWO needs for this. 3 Marks ii. Discuss four (4) instances where audit sampling will not be appropriate 2 Marks iii. Discuss the following terminologies as relates to audit sampling: Extrapolation Stratification Tolerable error Tolerable deviation rate Sampling risk Statistical sampling Sampling unit 7 Marks