Which of the Following Is Not True with Respect to the Risk

Multiple Choice

Which of the following is not true with respect to the risk of incorrect acceptance?

A) This risk provides the auditor with an efficiency loss.
B) This risk results in the auditor making an incorrect conclusion about the client's account balance or class of transactions.
C) This risk occurs when the sample results suggest that the account balance is fairly stated.
D) This risk is controlled by the auditor in determining sample size under monetary unit sampling (MUS) .