While Performing a Substantive Test of Details During an Audit,the

Multiple Choice

While performing a substantive test of details during an audit,the auditor determined that the sample results supported the conclusion that the recorded account balance was materially misstated.It was,in fact,not materially misstated.This situation illustrates the risk of:

A) Incorrect acceptance.
B) Incorrect rejection.
C) Assessing control risk too high.
D) Assessing control risk too low.