To add to your understanding, it's important to note that auditors also need to consider the risk associated with different sampling units when determining the sample size. Higher-risk items or accounts may require larger sample sizes to provide sufficient assurance. Additionally, advances in data analytics and technology have expanded the possibilities for auditors to use more sophisticated sampling techniques and tools, which can enhance the accuracy and efficiency of the auditing process. Have you come across any recent developments or trends in auditing techniques related to sampling units in your research or studies? And do you think that emerging technologies will continue to influence how auditors choose and evaluate their sampling units in the future?