c$.$ For each of the following items, listed as $(1)$ through $(6),$ identify whether the auditor has made a judgment error and, if there is a judgment error, whether the error relates to evidence reliability or relevance. Organize your answer as follows:

Judgment Error Nature of Error $$Explanation

Yes or No Relevance, Reliability, or Both $$Description of Error

$1.$ The auditor receives only $20\%$ of the confirmations that were sent to customers to verify their account balance. The auditor responds by taking another sample of receivables to send out in place of the first sample. The auditor is convinced the first sample is not representative of the population as a whole.