quick correct ans plz

Audit sampling should not be applied to which of the following audit procedures?

	A.	Physically inspecting items of plant and equipment.
	B.	Inspecting purchase acquisition forms for any evidence of approval.
	C.	Calculating accounts payable turnover ratio and ensuring that it is reasonable compared with the previous year.
	D.	Performing substantive tests for the occurrence of sales.
	E.	Performing external confirmation of cash payable.