Assume that an auditor estimates that 10,000 checks were issued during the accounting period. If a computer application control that performs a limit check for each check request is to be subjected to the auditor's test data approach, the sample should include

a. Approximately 1,000 test items.

b. A number of test items determined by the auditor to be sufficient under the circumstances.

c. One transaction.

d. A number of test items determined by the auditor's reference to the appropriate sampling tables.