17. Harvey Jones, CPA, uses statistical sampling to test control procedures. What is a benefit of using statistical sampling? A. It provides a means of mathematically measuring the sampling risk that result from examining only a part of the data B. It eliminates the use of judgment required of Jones because the AICPA has established numerical criteria for this type of testing C. It increases J ones' knowledge of the client's prescribed procedures and their limitations D. It is required by generally accepted auditing standards