An advantage in using statistical sampling over non-statistical sampling methods in tests of control is that statistical methods:

(a) eliminate the need to use judgement in determining appropriate sample sizes.

(b) can more easily convert the sample into a dual-purpose test useful for substantive testing.

(c) provide an objective basis for quantitatively evaluating sample risks.

(d) afford greater assurance than a non-statistical sample of equal size.

Choose the best answer.