Concerning the use of sampling in an audit, which of the following is true?

a. When an auditor uses a probabilistic method of selecting a sample, the auditor must be using statistical sampling.

b. It is possible to eliminate sampling risk without testing all items within a population.

c.It is possible to eliminate most, but not all, non-sampling risks through proper planning, execution, and supervision in an audit.

d.The statistical validity of statistical and non-statistical sampling is roughly equivalent.

e. None of the above are true