Jerry Tim is examining an important internal control in the audit of Langly Company. In past audits, deviations from this control have been observed at a minimal rate (less than 0.1 percent); however, because the account balance affected by this control is highly susceptible to fraud, it is important that Jerry obtain a high level of assurance that deviations occur at no higher than a predetermined (low) rate. Which of the following sampling methods would Jerry most likely use to evaluate this control?
A. Attributes sampling.
B. Discovery sampling.
C. Sequential sampling.
D. Statistical sampling.
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