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

A. The auditor concludes the balance is materially misstated when in actual fact is not

B. The auditor has ascertained that the balance is materially correct when in actual fact it is not

C. He applies random sampling on data which is inaccurate and inconsistent

D. The auditor has rejected an item from sample which was not supported by documentary evidence

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