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C is corrent because sampling risk arises from the possibility that an auditor’s conclusions based upon a sample would differ from the conclusions drawn when examining the entire population (i.e., the risk that the sample examined is not representative of the population).
A is incorrect because it relates to errors which could occur even if 100% of the population were examined (i.e., nonsampling risk).
A is incorrect because it relates to errors which could occur even if 100% of the population were examined (i.e., nonsampling risk).
D is incorrect because it relates to errors which could occur even if 100% of the population were examined (i.e., nonsampling risk).