During the audit of Seabreeze Enterprises, the auditors are preparing to audit accounts receivable. The audit manager has advised the audit staff associates that the current balance of accounts receivable is $$15,563,212.$ This amount represents which of the following?

The account balance represents a stratification, as the auditor is only selecting one asset account, in this case, accounts receivable.

The account balance represents a sampling unit, as the accounts receivable account is one of many client accounts.

The account balance represents the sample to be tested, and the staff associates should now determine whether statistical or non$-$statistical sampling procedures will be most appropriate.

The account balance represents a population. In this instance, the population is all accounts receivable customers and dollar