Activity 8.2 During the course of an audit, the auditor attempts to obtain sufficient relevant and reliable evidence to provide the satisfaction that the financial records are completed and accurate. One of the ways that the auditor obtains satisfaction is to select representative samples of transactions and balances for detailed testing, such as samples being made using either statistical or nonstatistical methods. Required (a) Describe the main factors which influence the auditor in determining the size of the sample he/she will use for detailed testing; (b) Describe three areas where the judgment will be exercised by the auditor when using statistical sampling