For each of the following procedures, indicate whether sampling would or would not be used. Give reasons for your answers.

a. Examinations of marketable securities.

b. Confirmation letters sent to accounts receivable customers. There are 400 customers and each balance is small.

c. Comparison of recorded expense account balances with budgeted amounts.

d. Observation of inventory counts made by the client when the physical inventory is counted at the end of the fiscal year.

e. Confirmation letters sent to accounts receivable customers. There are 40 customers, each with a large outstanding balance.