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B is corrent because sampling risk includes the possibility that the sample size selected may be too small to achieve the sampling objective (e.g., sample items selected disclose no errors).
A is incorrect because the failure to detect an error on a document inspected by the auditor is an example of nonsampling risk.
C is incorrect because choosing an audit procedure inconsistent with the audit objective is an example of nonsampling risk. Nonsampling risk is unrelated to the mathematics of the sampling process.
D is incorrect because the failure to perform audit procedures required by the sampling plan is an example of nonsampling risk.