Before Selecting a Sample, It Is Necessary to Specify the Expected

Multiple Choice

Before selecting a sample, it is necessary to specify the expected error. The main purpose for doing this is:

A) it is necessary in determining sampling risk.
B) it is necessary to compare it to the previous year.
C) it is the maximum amount that can be misstated where the auditor can still conclude that the account is fairly stated.
D) it is important in determining sample size.