The Auditor's Sample Would Indicate That the Client's Account Balance

Multiple Choice

The auditor's sample would indicate that the client's account balance is fairly stated when the _____ is less than the _____.

A) upper limit on misstatements; tolerable misstatement
B) actual misstatement; tolerable misstatement
C) tolerable misstatement; upper limit on misstatements
D) tolerable misstatement; actual misstatement