Why do auditors often use a sampling approach to evidence gathering?

A$)$ Auditors are experts and do not need to look at much to know whether the financial statements are correct or not.

C$)$ Auditors must limit their exposure to their auditee to maintain independence.

$($c$)$

B$)$ Auditors must balance the cost of the audit with the need for precision and for some types of evidence, computer data analytic approaches can t be used.

D$)$ The auditor's relationship with the auditee is generally adversarial, so the auditor will not have access to all of the financial information of the company.