When Testing Internal Controls,which of the Following Statements Is Not

Multiple Choice

When testing internal controls,which of the following statements is not true with respect to the use of nonstatistical sampling?

A) Nonstatistical sampling is permitted in the audits of both public and nonpublic entities.
B) Nonstatistical sampling does not require the use of random selection techniques.
C) When using nonstatistical sampling,auditors are required to quantify the parameters used to determine sample size.
D) Auditors are required to use professional judgment in evaluating the sample results in a nonstatistical sampling application.