Which of the Following Are Situations Where the Auditor Is

Which of the following are situations where the auditor is likely to use audit sampling?

A) Relevant data is not reliable and internal controls over the reliability of data are weak.
B) Relevant data may be in different formats and is not easy to use.
C) Relevant data is reliable and internal controls over the reliability of data are strong.
D) Relevant data is clean or can be cleaned up easily.