Which of the Following Statements Best Describes Nonstatistical Sampling

Multiple Choice

Which of the following statements best describes nonstatistical sampling?

A) Nonstatistical sampling does not allow the auditor to measure the exposure to sampling risk.
B) Nonstatistical sampling selects only very large dollar items for examination.
C) Nonstatistical sampling should be used only in situations in which the auditor anticipates issuing a qualified or adverse opinion on the client's financial statements.
D) Nonstatistical sampling should be used when the auditor selects a substantive audit approach.