Below are descriptions representing different sampling risks associated with attribute and variables sampling. Indicate, using the correct letter, which term is most closely associated with the definition. Each term is associated with only one description. A. Risk of incorrect acceptance B. Risk of assessing control risk too low C. Risk of incorrect rejection D. Risk of assessing control risk too high. ___ 1. The auditor concludes that the account balance is fairly stated when, in fact, it is misstated. ___ 2. The auditor's sample indicates that the client's control policies and procedures are not functioning effectively. ___ 3. The client's internal controls are not functioning effectively. ___ 4. The auditor's substantive procedures reveal that the client's account balance is not fairly stated.