Shelly Johnson, CPA, uses statistical sampling to test controls. Which of the following is an advantage of statistical sampling? Multiple Choice It eliminates the use of judgment required by Shelly because the AICPA has established numerical criteria for this type of testing. It increases Johnson's knowledge of the entity's prescribed procedures and their limitations. It is required by generally accepted auditing standards. It provides a method to mathematically measure the sampling risk that results from examining only a part of the data