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C is corrent because statistical sampling helps the auditor to: (1) design an efficient sample, (2) measure the sufficiency of the audit evidence obtained, and (3) evaluate the sample results.
A is incorrect because the risk of nonsampling errors is not directly affected by whether statistical or nonstatistical sampling is used.
B is incorrect because either statistical or nonstatistical sampling may be used to reduce the level of audit risk to a relatively low level. Also, assistance in reducing materiality is not an advantage of statistical sampling over nonstatistical sampling.
D is incorrect because auditors may minimize the failure to detect errors and irregularities with either nonstatistical or statistical sampling.