Which of the Following Components of the Upper Limit on Misstatements

Short Answer

Which of the following components of the upper limit on misstatements is affected by misstatements detected during the audit examination? $$\begin{array} { c c c } & \text { Basic Allowance for } & \text { Incremertal Allowano } \\\text { } & \text { Sampling Risk } & \text { for Sampling Fisk } \\\text { A. } & \text { Yes } & \text { No } \\\text { B. } & \text { No } & \text { No } \\\text { C. } & \text { No } & \text { Yes } \\\text { D. } &\text { Yes } & \text { Yes }\end{array}$$