Choice "D" is correct. The risk of incorrect acceptance is the risk that the sample supports the conclusion that the recorded account balance is not materially misstated when in fact it is materially misstated (i.e., sample results fail to identify an existing material misstatement).
Choice "a" is incorrect. Incorrect rejection would be the opposite of the above situation.
Choice "b" is incorrect. Control risk deals with internal controls, not account balances.
Choice "c" is incorrect. Control risk deals with internal controls, not account balances.
