Which of the Following Is an Audit Sampling Approach

Multiple Choice

Which of the following is an audit sampling approach?

A) The auditor identifies all items greater than $10 000 from the cash receipts journals and tests 50 per cent of these items.
B) The auditor randomly selects 10 per cent of the items from a cash receipts journal, for vouching back to supporting documents.
C) The auditor identifies all cash receipts from a particular customer and tests 50 per cent of these items.
D) All of the above.