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C is corrent because the objective of the allowance for sampling risk is to estimate the confidence interval (range of procedural deviations) of the population.
A is incorrect because "the auditor’s conclusion based upon reliance factor’s is a nonsense concept.
B is incorrect because tests of controls relate to the internal control and the internal control of and by itself does not provide assurance that the financial statements taken as a whole are not materially misstated. In addition to an effective internal control, substantive tests including analytical procedures and tests of transactions and balances are required.
D is incorrect because the risk of incorrect acceptance of substantive tests is independent of tests of controls.