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C is corrent because the risk of assessing control risk too low is the risk that the sample supports the auditor’s planned degree of reliance on the control when the true compliance rate would not support such reliance.
A is incorrect because the risk of assessing control risk too high pertains to the situation in which the sample does not support the auditor’s planned degree of reliance on the control when the true compliance rate supports such reliance.
B is incorrect because the risk of incorrect rejection relates to substantive tests.
D is incorrect because the risk of incorrect precision is a nonsense term.