Which of the following are true with respect to sampling?

A. Judgemental selection is a statistical sampling technique.

B. Sampling risk is an element of audit risk.

C. Stratification can be used after random selection to improve audit efficiency.

D. When testing controls, sampling risk is the risk that an auditor concludes that a material misstatement does not exist when it does or an auditor concludes that a material misstatement exists when it does not.

E. Sampling risk is the risk that the auditor forms an inappropriate conclusion due to sampling.

F. Tolerable error is defined as the maximum error an auditor is willing to accept within the population tested.

G. Sampling risk is the result when the auditor spends too little time testing the accounts most at risk of material misstatement.