B is corrent because tests of controls utilize attribute sampling. Attribute sampling is based on the binomial distribution which describes yes/no decisions, and error/nonerror situations.
A is incorrect because statistical random sampling is a sample selection method rather than a sampling technique. This method stratifies the population and then applies random sampling techniques to each strata.
C is incorrect because unrestricted random sampling with replacement is a sample selection method rather than a sampling technique. This method allows population items to be selected more than once.
D is incorrect because variable sampling utilizes the normal distribution which is continuous (i.e., elements of the population can take on a continuum of the variable, such as receivables and inventories).
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