Solve the below problem:
Q: List the steps involved in selecting and evaluating a nonstatistical or a statistical sample for tests of controls
1. Determine the test objectives.
2. Determine procedures to meet objectives.
3. Make a decision about the audit sampling technique.
4. Define the population and sampling unit.
5. Determine the sample size.
6. Select a representative sample.
7. Apply audit procedures.
8. Evaluate the sample results.
9. Document conclusions.
Identify the professional judgments that must be made associated with each step.