Statements or examples that relate to audit sampling are listed below. Match the statements 1 through 5 to the term (A through D) that it best describes and place the identifying letter in the space provided. Each letter may be used more than once. A: Statistical sampling B: Non-statistical sampling C: Sampling risk D: Non-sampling risk 1. Jones CPA selected a sample and evaluated the results of her sample using the laws of probability. 2. Wilson CPA checked to see if there were any signatures in the credit approval box on a sample of sales orders rather than looking only for authorized signatures. - 3. Based on a statistical sample, Jackson CPA concluded that the client's control system was working on an acceptable basis when in fact the population deviation rate was unacceptable. - 4. For his sample Barnum CPA selected all invoices over $1,000 and all invoices recorded on the 15th of each month. 5. When a client could not produce an invoice for a sample selected by the auditor, the auditor accepted the client's assurance that the invoice contained the appropriate approval.