Which of the following assertions is inaccurate concerning sampling risk?

(a) The auditor’s conclusion based on a sample may be different from the conclusion if the entire population were subjected to the same audit procedure

(b) Sampling risk includes drawing an incorrect inference from the sample results

(c) Dividing the population into relatively homogeneous groups in order to reduce sample size (a.k.a stratifcation) leads to better sampling result

(d) Haphazard and random-based selection of items should not be used in sampling