The Auditor Has Completed Her Testing of 100 Sales Invoices

Multiple Choice

The auditor has completed her testing of 100 sales invoices and has concluded that the revenue balance is fairly stated.The auditor failed to notice that all the items she tested were missing shipping records to the customer.It was later found out that the client created fake invoices to increase its revenue and receivable balances.What risk did the auditor fail to mitigate?

A) sampling risk
B) nonsampling risk
C) due care risk
D) business risk