Question: Sampling is not required when: a) it is the first year that the auditor has done the audit for a client b) the auditor is

Sampling is not required when:

a) it is the first year that the auditor has done the audit for a client

b) the auditor is conducting tests of controls

c) an audit procedure is conducted on an entire group of transactions

d) the client requests the auditor not to collect samples of certain transactions

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