When Sampling, the Risk Always Exists _______

Multiple Choice

When sampling, the risk always exists _______.

A) that the auditor's conclusion based on the sample may be different than the conclusion drawn if the auditor had audited the entire population.
B) that the auditor's conclusion based on the sample may be the same as the conclusion drawn if the auditor had audited the entire population.
C) that audit fees may be lowered as a result of auditing a sample
D) that management may request a new sample