Which of the Following Statements Is True Regarding Attributes Sampling

Which of the following statements is true regarding attributes sampling?

A) Once the population reaches a certain size,population size has a limited impact on sample size.
B) Auditors should use attributes sampling to evaluate controls,regardless of the degree of reliance being placed upon the controls.
C) When determining the appropriate sample size,the audit team will specifically control its exposure to both the risk of overreliance and the risk of underreliance.
D) Tests of controls should only be applied to transactions occurring at the end of the year under audit because the audit team wants to reach a conclusion about control risk at year end.