Which of the below assertions concerning audit sampling is inaccurate?

(a) Audit sampling is the application of an audit procedure to less than 100% of the items within an account balance or class of transactions

(b) In order to have statistical relevance, a sampling approach should be determined either using a random selection method or probability theory to evaluate a sample result

(c) The objective of the auditor, when using audit sampling, is to provide a reasonable basis for the auditor to draw conclusions about the population from which the sample is selected

(d) Sample size is always a valid criterion to use in deciding between statistical and non-statistical approaches

(e) In a dual purposes sampling, the auditor uses the same sample to perform both tests of controls and tests of details