Please provide a detailed explanation to the following question and explain why the other answer choices are wrong.

[22] Statistical sampling may be used to test the effectiveness of controls. The auditor's procedures should result in a statistical conclusion about A. Population characteristics occurring at least once in the population. B. The population value not being misstated by more than a fixed amount. C. Monetary precision exceeding a certain predetermined amount. D. The relation of the population deviation rate to the tolerable rate