In an audit sampling application, an auditor performs procedures on Select one: a. The client's unaudited financial statements as an analysis when planning the audit. b. Less than 100 percent of the items in a class of transactions for the purpose of becoming familiar with the client's accounting system. c. All the items in a balance and makes a conclusion about the whole balance. d. Less than 100 percent of the items in a balance and formulates a conclusion about the whole balance