You are now further into the audit process. You have finished your audit planning, including gaining an understanding of the entity’s internal control structure. You have decided to adopt a predominantly substantive approach for the revenue accounts and are now in the substantive testing stage of the audit. Your task Select 1 of the revenue accounts that you identified in Part A, Access the General Ledger detail for that account from the file: GL extract for Part B.doc (Go to Blackboard: Assessment: Assignment), Use one of the following sample selection techniques: random, systematic or haphazard, to select 5 transactions from the ledger account for further audit testing, Explain/demonstrate how your chosen sampling technique resulted in the selection of these 5 transactions, and x Provide an explanation of the benefits of your selected technique (including the limitations of the 2 alternative techniques).