If an auditor expects to find numerous discrepancies between recorded values and audited values of sample selections, which sampling technique would be most appropriate?

If an auditor expects to find numerous discrepancies between recorded values and audited values of sample selections, which sampling technique would be most appropriate?
A . Attributes sampling.
B . Probability-proportional-to-size sampling.
C . Difference estimation sampling.
D . Discovery sampling.

Answer: C