Which of the following best illustrates the concept of sampling risk?

• A. An A/P clerk pays $10,000 to the auditor to say that controls are effective when the sample evidence suggests that they are ineffective.
• B. The auditor misreads the dates on several bank reconciliations, causing her to accept a control as ineffective when in fact the control are effective.
• C. A sample of sales invoices happens to include a larger percentage of above limit credit sales without required explanations from management.
• D. Some vendor invoices are missing from voucher packets.