Final answer:
The valuation principle most closely associated with the sales comparison approach is conformity, which states that a property's value is influenced by its similarity to other properties in the same area.
Step-by-step explanation:
The valuation principle most closely associated with the sales comparison approach is conformity. The sales comparison approach is a method used in real estate appraisal to determine the value of a property by comparing it to similar properties that have recently sold. The principle of conformity states that a property's value is influenced by its similarity to other properties in the same area, such as size, condition, and location.