If the Association of Population Items with Random Numbers Is

If the association of population items with random numbers is difficult and expensive, but the auditor does not have sufficient knowledge about the population, the auditor should ________.

A) use non-statistical sampling
B) use statistical sampling
C) use a computer to analyze the population and then decide which method to use
D) first determine the possible impacts of an error in the population on the financial statements to decide if sampling is reasonable