Current Attempt in Progress

In the given table, match the terms related to sampling on the left with their details on the right.

A$.$ It is the risk in which the auditor concludes that there is no material misstatement when in fact there is a material misstatement.

B$.$ It is the risk in which the auditor concludes that a material misstatement exists when it does not exist.

C$.$ It is the risk that the sample chosen by the auditor is not representative of the population of transactions or items within an account balance and, as a consequence, the auditor arrives at an inappropriate conclusion.

D$.$ It is typically controlled by a firm's quality control procedures.