Which of the Following Would Be an Example of an Action

Which of the following would be an example of an action that exposes an auditor to nonsampling risk?

A) The audit team draws a sample of transactions from throughout the entire period under audit.
B) The audit team uses an inappropriate type of audit procedure to evaluate sample evidence.
C) The audit team uses professional judgment in evaluating sample results.
D) The audit team limits the selection of sample items to larger dollar balances in an account.