Joe used random selection at Red Rose Bakery to test for proper authorization of purchasing transactions and concluded that a deviation rate of 12 exceptions in a sample of 80 transactions (15%) was relatively high. In addition, Joe was preparing to start the audit of another client - Rory Industries - an auto parts manufacturer. He discussed sampling methodology with his audit team and determined that the Rory Industries systems did not lend themselves easily to statistical sampling techniques, so the audit team would employ non-statistical sampling. Required: a) What audit procedure(s) should Joe perform when his initial testing showed a relatively high deviation rate for the Red Rose Bakery transactions? b) What is non-statistical sampling? c) Describe two non-statistical sampling methods available to Joe for the Rory Industries audit. d) Which of Joes tow clients systems (Red Rose Bakery or Rory Industries) would best lend themselves to stratification of audit data and why?