Miranda and Alan are discussing audit sampling procedures one day over lunch. Miranda tells Alan that the choice of statistical versus non$-$statistical sampling procedure is extremely important because this will help the auditor determine the selection of actual audit procedures performed. What should Alan's response to this be$?$

That is incorrect. The choice of statistical versus non$-$statistical audit sampling procedure should not have any bearing on the procedures the auditor performs after obtaining a sample.

That is correct. If the auditor opts for non$-$statistical sampling procedures, then he or she is likely to perform less substantive procedures.

That is incorrect. The auditor performs exactly the same procedures and substantive procedures regardless of whether statistical or non$-$statistical sampling is performed.

That is correct. If the auditor selects statistical sampling procedures, then he or she is likely to select less actual audit procedures, including substantive procedures.