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 statistical and nonstatistical sampling?

A) Statistical sampling allows the auditor to quantitatively measure the sufficiency of evidence gathered.
B) Statistical sampling does not require auditors to utilize extensive judgment during the sampling process.
C) Statistical sampling allows the auditor to make quantitative statements with respect to the results of the sampling procedures.
D) Both statistical and nonstatistical sampling are permissible under generally accepted auditing standards.