Which of the Following Best Illustrates the Concept of Sampling

Multiple Choice

Which of the following best illustrates the concept of sampling risk?

A) A randomly chosen sample may not be representative of the population as a whole (regarding the characteristic being tested) .
B) An auditor may select audit procedures that are not appropriate to achieve the specific objective.
C) An auditor may fail to recognize errors in the documents examined for the chosen sample.
D) The documents related to the chosen sample may not be available for inspection.