Son Heung$-$min, CPA has decided to use statistical sampling to test control procedures as part of control tests for an upcoming audit of Spurs Inc., a publicly traded company. One benefit of this decision is that:

Multiple Choice

Statistical sampling provides$$Son Heung$-$min a means of mathematically measuring the sampling risk that result from examining only a part of the data.

Statistical sampling$$eliminates the use of judgment required of Son Heung$-$min because the PCAOB has established numerical criteria for this type of testing.

Statistical sampling$$improves Son Heung$-$min's knowledge of the Spurs Inc.$\text{'}$s control procedures and their weaknesses.

Statistical sampling$$is required by PCAOB auditing standards in audits of public companies.