Which of the Following Observations About Discovery Sampling Is TRUE

Which of the following observations about discovery sampling is TRUE?

A) It is one of the more difficult statistical sampling variations to understand.
B) Auditors using this method can always be certain that fraud does not exist in a population of checks.
C) It allows an auditor to generalize and make inferences from the population to the sample.
D) Auditors can quantify both the risk and samples until they have sufficient evidence that fraud does not likely exist.