Which of the Following Is Not an Advantage of Statistical

Multiple Choice

Which of the following is not an advantage of statistical sampling?

A) It requires a precise and definite approach to the audit problem.
B) It incorporates evaluation that calculates a direct relation between the sample results and the entire population under audit.
C) It requires auditors to specify particular judgments on risk and overall materiality.
D) It permits the auditor to reapply evaluation judgments based on factors in addition to the sample evidence.