Which of the Following Is Not an Advantage of Statistical

Which of the following is not an advantage of statistical sampling?

A) Statistical sampling provides auditors with a sufficient sample size that controls exposure to sampling risk.
B) Statistical sampling uses selection methods that expose all items in the population to selection.
C) Statistical sampling evaluates the sample evidence in such a manner that controls exposure to sampling risk.
D) Statistical sampling deploys audit procedures that all auditors to more effectively evaluate evidence.