An Advantage of Using Statistical Over Nonstatistical Sampling Methods in Tests

An advantage of using statistical over nonstatistical sampling methods in tests of controls is that the statistical methods

A) Afford greater assurance than a nonstatistical sample of equal size.
B) Provide an objective basis for quantitatively evaluating sample risks.
C) Can more easily convert the sample into a dual-purpose test useful for substantive testing.
D) Eliminate the need to use judgment in determining appropriate sample sizes.

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