Question: 45. An auditor discovers that an account balance believed not to be materially misstated based on an audit sample was materially misstated based on the

45. An auditor discovers that an account balance believed not to be materially misstated based on an audit sample was materially misstated based on the total population of the account balance. This is an example of which of the following sampling types of risks?

a. Incorrect rejection.

b. Incorrect acceptance.

c. Assessing control risk too low.

d. Assessing control risk too high.

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