Sam Shoe, an Auditor, Is Planning Substantive Tests of Additions

Sam Shoe, an auditor, is planning substantive tests of additions to property. There are 75 additions and he plans to vouch all those over $10 000, of which there are 15 and apply analytical tests to the remaining balance. The audit approach may be described most precisely as:

A) Non-statistical sampling.
B) Audit sampling.
C) Statistical sampling.
D) None of the given answers.