An advantage of using statistical over nonstatistical sampling methods in tests of controls is that the statistical methods: A$.$ Can more easily convert the sample into a dual$-$purpose test useful for substantive testing. OB$.$ Eliminate the need to use judgment in determining appropriate sample sizes. OC$.$ Afford greater assurance than a nonstatistical sample of equal size. OD$.$ Provide an objective basis for quantitatively evaluating sample risk.