Question 2 a. You overheard the following comments during a conversation between Roada and Rafael about a specific sampling application. Using non-statistical sampling is so much easier than using statistical sampling. Statistical sampling requires far too many judgments. Under non-statistical sampling, I can just pick items, evaluate them, and make my decision. Required: Base on professional standards and practice, comment on the validity of this statement. b. When an auditor uses sampling, an element of uncertainty enters into the auditors conclusions. Why do auditors use sampling if it has an element of uncertainty? Question 3 For the following situations, indicate the type of opinion(s) that auditors could issue (more than one opinion may be appropriate in each circumstance). Unless otherwise noted, assume that no departures from GAAP were identified in the audit engagement. In addition, indicate how the standard (unmodified) report would be modified, if appropriate. 1.Auditors have identified an immaterial departure from GAAP in their examination, but the entity has not adjusted its financial statements for this departure or disclosed this departure in its financial statements or related disclosures.