Select from the option list provided the sampling method that best fits each sampling explanation. Each choice may be used once, more than once, or not at all.

1. The larger the item in the population, the more likely it will be included in the sample.
2. Replace(s) the need for the use of judgment by the auditor.
3. Use(s) the average amount of sampled items to estimate the amount of the population.
4. Use(s) results from a portion of the population to draw an inference about the total population.
5. Allow(s) the auditor to measure and control the risk of accepting a materially misstated balance.
6. Require(s) the auditor to estimate the population standard deviation to determine the appropriate sample size.
7. Is (are) equally useful for selecting samples and drawing inferences about asset and liability balances.
8. Eliminate(s) the need for the auditor to consider materiality.
9. Automatically stratify(ies) the population during sample selection.
10. Require(s) documentation of results in the working papers.

O Mean-per-unit (MPU) sampling only O Monetary-unit sampling only O Both MPU and monetary-unit sampling ONeither MPU nor monetary-unit sampling