The following list of tests is typical of those usually performed by auditors in gathering evidence to ascertain the fairness of financial statement balances. For each listed test, indicate whether it might be useful to apply sampling techniques. Support your yes or no answers with reasons.

a. Confirming accounts receivable.

b. Observing physical inventory counts.

c. Confirming insurance information with the client’s insurance agent.

d. Testing the clerical accuracy of the accounts receivable aging schedule.

e. Examining invoices that support the repairs and maintenance expenses in the income statement.

f. Examining securities in the client’s safety deposit box.

g. Testing the clerical accuracy of the client’s bank reconciliations.

h. Ascertaining the reasonableness of the fixed-asset depreciation rates.

i. Examining the invoices that support the additions to fixed assets.