An auditor is using PPS sampling to choose a sample of inventory items for testing. They determine that the appropriate sample size is 100 items. Which of the following is true? Low-dollar inventory line items have the same chance of being selected as high-dollar items. The auditor cannot be more than 95% confident that inventory is materially overstated. 0 O O O O Each individual item of inventory represents a functional sampling unit. The sampling process may result in fewer than 100 inventory items being selected