Part $($a$)$

Match the numbered situations below with one of the following types of audit sampling or sampling risk: Statistical sampling, Non$-$statistical sampling. Sampling risk, Non$-$sampling risk:

$1.$ Rather than looking only for authorized signatures, an auditor checked to see if there were any signatures in the credit approval box on a sample of sales orders.

$2.$ An auditor concluded that, based on a statistical sample, the client's control system was working acceptably when, in fact, the population deviation rate was unacceptable.

$3.$ Using the laws of probability, an auditor selected a sample and evaluated the results of her sample.

$(3$ marks$)$ Explain your answers

Part $($b$)$

Karina, a first$-$year auditor, is asked to select a sample of invoices to audit the utility expense account. Below is the account detail.

The audit program asks to select a sample of four items.

Required

$1.$ Using systematic selection, determine which four months will be selected.

$2.$ Using haphazard selection, determine which four months will be selected.

$3.$ Using block selection, determine which four months will be selected.

$(3$ X $3$ marks$)$ Explain your answers