1. An advantage of using statistical over non-statistical sampling methods in tests of controls is that the statistical methods:
   1. Can more easily convert the sample into a dual-purpose test useful for substantive testing.
   2. Eliminate the need to use judgment in determining appropriate sample sizes.
   3. Afford greater assurance than a non-statistical sample of equal size.
   4. Provide an objective basis for quantitatively evaluating sample risk.

Required: Choose the appropriate answer and give reasons in support of your answer.