Problem

When the auditor concludes that the account balance is not materially misstated when, in f...

When the auditor concludes that the account balance is not materially misstated when, in fact, it is materially misstated, the auditor has committed the:

A. Risk of assessing control risk too high.

B. Risk of assessing control risk too low.

C. Risk of incorrect acceptance.

D. Risk of incorrect rejection.

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