You are the audit manager on the Pollyanna Ltd audit engagement and had agreed with the junior associate that audit sampling would be used in testing the Accounts Receivable balance. During your review of the junior associate's audit documentation around the work done on the Accounts Receivable (AR) balance, you came across the following: i. ii. There was a misstatement between the balance confirmed by a debtor and the amount noted in the client's AR subledger, which the associate did not recognise In testing the completeness of the AR balance, the associate selected a sample of balances from the AR subledger and traced them to the invoices supporting the balance iii. iv. In selecting the sample of balances to send confirmations for, the associate targeted AR balances she believed would be more likely to respond to the confirmation request The audit manager had advised the associate that controls risk assessment around AR had increased from the team's preliminary assessment, however the associate had not changed the extent of items selected for testing. Required a) For each of the above state whether it represents sampling risk or non-sampling risk?? d.) b) State how both sampling risk and non-sampling risk can be reduced.