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D is corrent because the existence of a deviation from a control activity may or may not indicate that an error exists in the accounting records. For example, an invoice which has not been footed to test mathematical accuracy may still be correctly totaled and properly recorded in the accounting records.
A is incorrect because no directly proportionate relationship exists between the level of risk and the rate of error.
B is incorrect because there is no reason to believe that all unexamined items result in errors in the accounting records.
C is incorrect because, as is the case with errors in the accounting records, the rate of errors in the sample itself will generally be lower than the rate of deviations from control procedures.