Which of the Following Best Illustrates the Concept of Sampling

Which of the following best illustrates the concept of sampling risk?

A) An auditor may select audit procedures that are not appropriate to achieve the specific objective.
B) A randomly chosen sample may not be representative of the population as a whole on the characteristic of interest.
C) The documents related to the chosen sample may not be available for inspection.
D) An auditor may fail to recognise errors in the documents examined for the chosen sample.