Question: While performing a test of details during an audit, an auditor determined that the sample results supported the conclusion that the recorded account balance was

While performing a test of details during an audit, an auditor determined that the sample results supported the conclusion that the recorded account balance was materially misstated. It was, in fact, not materially misstated. This situation illustrates the risk of

a. Assessing control risk too high.

b. Assessing control risk too low.

c. Incorrect rejection.

d. Incorrect acceptance.

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