What Is the Primary Objective of Testing All Individually Significant

Multiple Choice

What is the primary objective of testing all individually significant items rather than sample testing?

A) To increase the audit risk at which a decision will be reached from the results of the sample selected.
B) To increase sample size.
C) To accept no sampling risk for items greater than tolerable misstatement.
D) To increase the size of the confidence bound around the projected misstatement.