What Is the Primary Drawback with Respect to the Use

Multiple Choice

What is the primary drawback with respect to the use of sampling?

A) Individuals may fail to obtain a true understanding of the question they are examining.
B) The time spent in planning and selecting the sample may exceed the time saved from examining only a subset of the items.
C) The conclusion reached by examining a sample of items may differ from the conclusion that would be reached if the entire population were examined.
D) Sampling cannot be used to examine account balances that are material to the financial statements.