When Conducting Substantive Tests, Sampling Risk Is _______

Multiple Choice

When conducting substantive tests, sampling risk is _______.

A) ignored, due to substantive tests providing a compensating control
B) considered to be the risk that the random sample selected will be representative of the population
C) the risk that an auditor concludes that a material misstatement does not exist when it actually does, or an auditor concludes that a material misstatement exists when it actually does not
D) the risk that an auditor concludes that a material misstatement does exist when it actually does, or an auditor concludes that a material misstatement exists when it actually does not