Ben and Wallace are discussing audit sampling over lunch one day. Ben is being mentored by Wallace and is keen to learn more about this area of auditing. Ben and Wallace have spent the morning working on the audit of a major attestation client, in particular determining which sampling procedure to use for the client's large accounts receivable files. Ben has heard Wallace talking about probability$-$proportionate$-$to$-$size sampling and asks Wallace to elaborate on what exactly this is$.$ Which of the following would be Wallace's best response?O probability$-$proportionate$-$to$-$size sampling is a non$-$statistical sampling procedure. It is used in cases where the auditors aredealing with low$-$risk accounts and low balances in those accounts. probability$-$proportionate$-$to$-$size sampling is used more on publicly traded companies. The auditors randomly select accounts in conjunction with client's management, and the larger accounts are always audited via this procedure. probability$-$proportionate$-$to$-$size sampling is a type of sampling procedure whereby the higher the balance in a particular account relative to all accounts in the population, the greater the likelihood of that account being audited. None of the choices is correct.