Which of the Following Statements Is Correct When Dealing with Sampling

Which of the following statements is correct when dealing with sampling for exception rates?

A) The term exception refers to both deviations from the client's control procedures and amounts that are not monetarily correct.
B) When used with sampling, the term deviation is synonymous with the term exception.
C) The actual population exception rate is the same as the sample exception rate.
D) In using audit sampling for exception rates, the auditor is most concerned with the confidence interval.