Auditors must be aware of sampling risks because:

A The risk of type 2 error due to increased sampling might be avoided by increasing tests of controls B The risk of a type 2 error is that decreased sampling might be avoided by increasing the materiality threshold C The risk of a type 1 error due to decreased sampling might be avoided by reducing the substantive tests D The risk of a type 2 error is that a decreased sample might have a greater impact on audit costs E The risk with a type 1 error is that increased sampling will not have a greater impact on the auditor's opinion