( currently, I marked the three checked one as answer but i only got 3/4 for score, which means the answers i chose is not enough)

Shield Retail Limited is a manufacturer of leather goods. Until last year, it sold its products locally and recorded all sales in Korean Won. This year, it expanded its business to Japan, Hong Kong, and Taiwan, which now account for less than 5 percent of its total sales. Shield Retail Limited has been your client for several years and has instituted internal controls for sales at your recommendation. Two of these controls are: (1) credit should be electronically approved based on authorized credit limits preset in the system, and (2) sales invoices should be supported by authorized shipping documents and approved customer orders. Multiple customer orders can be combined to the bill on the sales invoice. The first sales invoice for the year is numbered 53419 and the last one is 74243 , and the first customer order for the year is numbered 69443 and the last one is 94442. In the audit of sales, one of the major concerns is the effectiveness of the controls in ensuring that the recorded sales tally with shipments. After you determined the initial sample size the previous question, you asked your audit trainee to select samples to test the internal control. You observed that the audit trainee (i) excluded all overseas sales and sales transactions of amounts smaller than 100,000 Korean Won as he believed that those amounts were not material and (ii) reused the samples selected to test the completeness of sales co save time. Which of the following is/are correct about the trainee's selection method? Select all that apply. The selection method of the zudit trainee is inappropriate Bias has been introduced to the selection to avoid small amounts and insignificant overseas sales. The trainee is incorrect in defining the population for testing completeness of sales. The trainee should not use the same set of samples for testing completeness of sales. The trainee used the block sample selection method in non-statistical sampling