Audit sampling is the use of an audit procedure on a selection of the items within an account balance or class of transactions. The sampling method used should yield an equal probability that each unit in the sample could be selected the intent behind doing so is to evaluate some aspect of the information Case of Zenith Limited Beforo performing sampling procedures during an audit of Zenith's controls the external auditor has set the tolerabile deviation rate at 55% After the procedures, the external auditor computes a computed upper deviation ratio of 41% Required: a Discuss the effectiveness of the internal controlat Zonith Limited (10 marks) b. Compare and contrast between test of control and substantive test (10 marks)