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C is corrent because the risk of incorrect acceptance is the risk of accepting a population as being materially correct when in fact it is materially misstated.
A is incorrect because the risk of incorrect rejection is the risk that the auditor concludes that the account is materially misstated when in fact it is not.
B is incorrect because the risk of assessing control risk too low deals with attributes sampling and the situation in which an auditor concludes that controls are operating more effectively than they actually are operating.
D is incorrect because the risk of assessing control risk too high is the risk that the auditor concludes the system is not operating as effectively as it actually is.