The process of selecting a sample _______. '

A. should be biased, and the auditor should attempt to obtain a representative sample of the items in the balance or transaction class being sampled

B. should be unbiased, and the auditor should attempt to obtain a representative sample of the items in the balance or transaction class being sampled

C. should be determined in conjunction with the client's internal auditors

D. should be unbiased, and the auditor should attempt to obtain a certain sample of the items in the balance or transaction class being sampled