n auditing, the term "detection risk" is:

A$.$ The risk that the auditor's procedures will lead the auditors

to conclude that a financial statement assertion is not

materially misstated when in fact such misstatement does

exist

B$.$ The risk that the client's internal control will fail to detect a

misstatement

C$.$ The risk that client's management will not detect theft by its

employees

D$.$ The risk that the auditor's test of controls will not detect an internal

control deficiency