Which of the Following Is Not an Acceptable Course of Action

Multiple Choice

Which of the following is not an acceptable course of action the audit team can choose when sample evidence suggests that the account balance is materially misstated?

A) Increase the tolerable misstatement and examine additional items.
B) Increase the sample size and examine additional items.
C) Recommend adjustment of the client's account balance.
D) All of these are acceptable courses of action.