Question:

Which of the following statements accurately describes non$-$sampling risk in auditing?

a$)$ Non$-$sampling risk arises from errors in the sample selection process.

b$)$ Non$-$sampling risk can be completely eliminated through increased sample sizes.

c$)$ Non$-$sampling risk encompasses errors not related to sampling, such as deficiencies in internal controls or misinterpretation of audit evidence.

d$)$ Non$-$sampling risk is limited to the inherent limitations of statistical sampling techniques.