Which of the following statements is a valid criticism of nonstatistical sampling? ​

A. Nonstatistical sampling does not differ substantially from statistical sampling methods. ​
B. The cost of performing random selection or testing often exceeds the benefits.​
C. Conclusions may be drawn in more precise ways when using statistical sampling methods. ​
D. Many audit tests, such as footing of journals, must be performed outside a statistical sampling context.