Which of the following is not a test using sampling?
a) Select every tenth goods received note and match to the purchase invoice
b) Randomly pick a number of disposals of non –current (fixed) assets from the non-current assets register and inspect authorisation for sale documents and sales invoices
c) Select all payables (purchase) ledger balances in excess of £15,000 and reconcile to suppliers statements
d) Test all calculations of wages paid and deductions from payroll in week 31