Which of the following is true about audit sampling risks for a nonissuer?
　　a.Sampling risk is derived from the uncertainty in applying audit procedures to specific risks.
　　b.Sampling risk includes the possibility of selecting audit procedures that are not appropriate to achieve the specific objective.
　　c.Nonsampling risk arises from the possibility that, when a substantive test is restricted to a sample, conclusions might be different than if the auditor had tested each item in the population.
　　d.Nonsampling risk can arise because an auditor failed to recognize misstatements.
　　Answer:D
　　Choice "D" is correct. Nonsampling risk includes all aspects of audit risk that are not due to sampling. It is always present and cannot be measured; the auditor can only attempt to reduce this risk to a very low level through adequate planning and supervision of the audit and quality control of all firm practices. Nonsampling risk can arise because an auditor failed to recognize misstatements in documents examined.
　　Choice "c" is incorrect. Sampling risk, not nonsampling risk, arises from the possibility that, when a substantive test is restricted to a sample, conclusions might be different than if the auditor had tested each item in the population.
　　Choice "a" is incorrect. Audit risk, not sampling risk, refers to uncertainty in applying audit procedures to specific risks.
　　Choice "b" is incorrect. Nonsampling risk, not sampling risk, includes the possibility of selecting audit procedures that are not appropriate to achieve the specific objective.