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| Which of the following best describes the distinguishing feature of statistical sampling? A. It allows the auditor to substitute sampling techniques for audit judgment. B. It allows the auditor to have the same degree of sampling risk as with nonstatistical sampling but with substantially less work. C. It provides for measuring mathematically the degree of uncertainty that results from examining only a part of the data. D. It provides for measuring the actual misstatements in financial statements in terms of sampling risk and allowance for sampling risk. |