In the given table, match the concepts related to sampling on the left with their details on the right. A. It requires less staff training. It involves modest cost and time involved in setting up, selecting, and evaluating the sample. Non-statistical sampling Statistical sampling Non-sampling risk Sampling risk o It involves risk of incorrect acceptance and incorrect rejection. D. It is involved when an auditor spends most of his or her time testing assertions where the risk of material misstatement is modest