Federico Espinoza works as an external auditor and is currently developing, with the other members of his team, an external audit. The process is carrying out analytical procedures, within which a sample of credit sales collections was taken during the year 2023. Federico was assigned to carry out this task and he decided that of a total of 2,650 collections, he will analyze 25 selected ones. random. Do you consider this action to be correct? Will it have any ethical implications?