Which of the Following Statements About Audit Sampling Risks Is

Multiple Choice

Which of the following statements about audit sampling risks is correct?

A) Nonsampling risk arises from the possibility that,when a substantive test is related to a sample of items,conclusions might be different than if the auditor had tested each item in the population.
B) Nonsampling risk can arise because an auditor failed to recognize misstatements.
C) Sampling risk is derived from the uncertainty in applying audit procedures to specific risks.
D) Sampling risk includes the possibility of selecting audit procedures that are not appropriate to achieve the specific objective.