During the course of any audit, the external auditors are likely to apply selected substantive procedures as well as perform any number of sampling techniques. Which of the following MOST accurately describes the relationship between these two areas? O An auditor is likely to perform audit sampling techniques on the population, and then proceed to apply audit sampling techniques on the selected sample. O An auditor is first likely to obtain a random sample, and then apply substantive procedures to the selected sample. An auditor is most likely to perform substantive procedures in order to determine which accounts to sample, and then perform sampling procedures. O An auditor is likely to perform substantive procedures on the population and perform audit sampling techniques on just the sample