Which of the following statements is true about nonstatistical sampling in tests of controls? a. Nonstatistical sampling

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Which of the following statements is true about nonstatistical sampling in tests of controls?

a. Nonstatistical sampling plans provide a quantitative measure of sampling risk.

b. The auditor's judgment in nonstatistical sampling is guided by classical statistical sampling concepts.

c. The calculated nonstatistical sample should never be altered by the auditor.

d. The auditor considers the same parameters when determining a nonstatistical sample size as when determining a statistical sample size.

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