Which of the Following Is Not True with Respect to the Use

Multiple Choice

Which of the following is not true with respect to the use of nonstatistical sampling?

A) The use of nonstatistical sampling generally results in a smaller sample size.
B) The use of nonstatistical sampling is permissible under generally accepted auditing standards.
C) Auditors may use block and haphazard selection methods when using nonstatistical sampling.
D) The use of nonstatistical sampling does not permit the auditor to control exposure to the risk of overreliance.