If the size of the sample to be used in a particular test of attributes has not been determined by utilizing statistical concepts, but the sample has been chosen in accordance with random selection procedures

A) No inferences can be drawn from the sample.

B) The auditor has committed a nonsampling error.

C) The auditor may or may not achieve the desired risk of assessing control risk too low.

D) The auditor will have to evaluate the results by reference to the principles of discovery sampling.

E) The auditor may or may not achieve the desired

C) The auditor may or may not achieve the desired risk of assessing control risk too low.

Step-by-step explanation:

In a concept of risk sampling, if the sample size is chosen randomly in accordance with random selection procedures, the auditor may or may not achieve the desired risk of assessing risk too low. In other words the auditor may or may not achieve desired precision. This is because a samole chosen randomly may not represent the true population.

This depends largely on the sample size. If the sample size selected is too small, the allowance for sampling risk will be larger than what is required because it will lead to a large standard error of the mean