If an auditor is sampling to test compliance with a particular company policy, which of the following factors should not affect the allowable level of sampling risk?

If an auditor is sampling to test compliance with a particular company policy, which of the following factors should not affect the allowable level of sampling risk?
A . The experience and knowledge of the auditor.
B . The adverse consequences of noncompliance.
C . The acceptable level of risk of making an incorrect audit conclusion.
D . The cost of performing auditing procedures on sample selections.

Answer: A