Yes; you got the first part right. We may have different wordings but it means the same. I will follow yours.
1. Determine the test objectives.
Determine audit objectives and how the objectives of the test relate to financial statement assertions.
2. Determine procedures to meet objectives.
The determination of procedures is a matter of professional judgment that provides evidence about the effective design and operation of internal controls.
3. Make a decision about the audit sampling technique.
The choice of using statistical or nonstatistical sampling is a matter of professional judgment.
4. Define the population and sampling unit.
The population depends on the control being tested. In many cases, there may be several ways to identify different sampling units for the same control (e.g., each report or each item on a report).
5. Determine the sample size.
Sample size is a function of a variety of factors. The auditor uses professional judgment to make a decision about each judgment that influences sample size. If the auditor uses nonstatistical sampling the auditor also uses professional judgment to determine the sample size used.
6. Select a representative sample.
The auditor uses professional judgment in determining the technique used to select a representative sample from the population.
7. Apply audit procedures.
In step 2 the auditor used professional judgment to determine the procedures to be performed. Now the auditor uses judgment to apply those procedures to each sampling unit. Judgment is necessary to determine if evidence supports a control deviation or whether the control functioned effectively.
8. Evaluate the sample results.
The auditor uses professional judgment to sum the sample results and project the sample results on the population, particularly in a nonstatistical sample.
9. Document conclusions.
Professional judgment is an integral part of documenting the audit conclusions about effective operation of a control based on sample results.
I do hope this could help you.