All of the Following Are Correct Regarding Variables Sampling,except

All of the following are correct regarding variables sampling,except:

A) Variables sampling is used to examine a population when auditors want to estimate the amount (or value) of some characteristic of that population.
B) The risk of incorrect rejection is of more concern to auditors than the risk of incorrect acceptance.
C) Auditors can use either statistical or nonstatistical sampling approaches to variables sampling.
D) To determine if an account balance is fairly stated,auditors compare the adjusted sample estimate of the misstatement to the tolerable misstatement.