What would most effectively describe the risk of incorrect acceptance in terms ofsubstantive audit testing?

• A. The auditor has ascertained that the balance is materially correct when in actual fact it is not
• B. The auditor concludes the balance is materially misstated when in actual fact is not
• C. The auditor has rejected an item from sample which was not supported by documentary evidence
• D. He applies random sampling on data which is inaccurate and inconsistent