Which of the following statements is true about the determination whether to use statistical attribute sampling or nonstatistical sampling?
A) Statistical attribute sampling is usually the best way to select exception reports to test the effectiveness of the manual followup procedure.
B) For controls that function infrequently, such as controls over management discretion in financial reporting that occur only quarterly, nonstatistical sampling is probably the most efficient way to determine how often the auditor wants to test the effectiveness of the control.
C) Nonstatistical sampling is most effective for larger populations.
D) Statistical sampling has become the norm for tests of controls.
E) Statistical sampling should always be used in tests of general controls, such as inspecting logs that document program changes, were the auditor wants to review the entire population but uses sampling to choose specific items to investigate a sample of the individual items.