course: auditing $-$ As an auditor, what would be your response when you discover that your client used statistical sampling techniques to estimate their inventory balance? Group of answer choices

The auditor should be satisfied as to the statistical validity of the technique, and the reasonableness of the allowance for sampling risk and sampling error used

The auditor should qualify the opinion, because the client must perform a complete count of the inventory

The auditor should increase the extent of test counting to compensate for the use of a statistical technique

The auditor should withdraw from the engagement