Which of the following is an element of sampling risk?

Question $18$Select one:

A$.$

Choosing an audit procedure that is inconsistent with the audit objective

B$.$

Choosing a sample size that is too small to achieve the sampling objective

C$.$

Failing to detect a deviation on a document that has been inspected by the auditor.

D$.$

Failing to undertake an audit procedure that is contained in the sampling plan