12. Which of the following is most true in relation to audit sampling?

a. If the risk of material misstatement of the account balance is higher, the sample size will be lower

b. Sampling is used in relation to audit planning, tests of controls and substantive testing.

c. If the auditor finds an error in one of the items in the sample, the amount of the error should be compared to the materiality level for the account balance to determine if further action is required

d. Auditors may adopt statistical or non-statistical methods to select a sample