In using sequential sampling to test controls that generally have been very effective in prior audits, which of the following is correct?

• A. Depending on the outcome of the initial sample, sequential sampling may result in a larger sample size relative to a fixed sampling plan.
• B. Sequential sampling will always provide auditors with the smallest final sample size for a given set of sampling parameters.
• C. Sequential sampling is inappropriate for this situation because it is likely that controls are effective.
• D. Sequential sampling should only be used if the auditor has assess control risk at a high level.