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Which of the following statements is true regarding the use of non-statistical sampling in auditing control tests?

Which of the following statements is true regarding the use of non-statistical sampling in auditing control tests?
A . It considers tolerable deviation rate more effectively than does statistical sampling.
B . Sampling risk will be accurately quantified through non-statistical sampling.
C . Non-statistical sample results must be projected to the population.
D . Lesser evidence is required to support a conclusion than for statistical sampling.

Answer: C

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