A. Maher Jain and his team are working in MJ & Co, a firm of Chartered Accountant. Currently, his team is conducting an audit in Petron-Rain Bhd. In one of their audit procedures, the team analyses characteristics of a given population as their approach of doing sampling. The sampling approach helps the team to assess the compliance of the internal control system by the client. By doing this, it helps the team to conduct a more meaningful audit. In doing the sampling, lists of questions have been listed by the team such as: 1) Are credit sales made to customers with approved credit? 2) Are all checks signed by an authorized officer? 3) Are goods been purchased from approved suppliers? In the middle of May 2020, MJ & Co took Aqell, an intern from Universiti Utara Malaysia, to undergo his internship for 6 months. In his first day of internship, he was given a small session by the staff in the company to share his knowledge about sampling method. Aqell was given two pieces of card which contains the following points: Card A "Sampling is very synonym in audit work. When auditors opt for statistical sampling, it means that auditors rely solely on their professional judgment in making the sampling decision. There are various advantages of conducting statistical sampling compared to the non-statistical sampling method." Card B: "Simple random sampling is one of the common statistical sampling methods used by our team in this firm. The random sampling method is synonym with sampling without replacement." REQUIRED: (a) Identify the sampling approach used by Maher Jain and his team during their audit work in Petron-Rain Bhd. (1 Mark) (b) State TWO (2) advantages and TWO (2) disadvantages of the sampling approach that you listed in (a). (2 Marks) (c) Based on the points in card A, briefly comments on the points provided in the card. (2 Marks)(d) List FOUR (4) areas that require auditors to use their professional judgment when they employed statistical sampling method. (2 Marks) (e) Based on the points in card B, explain how does the sampling without replacement been conducted in audit sampling. (2 Marks) (f) How does a sample selection bias may occur in simple random sampling? (1 Mark)