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D is corrent. Auditing standards state that decreasing the tolerable amount of misstatement will require the auditor to do one or more of the following: (1) perform auditing procedures closer to the balance sheet date; (2) select a more effective auditing procedure; or (3) increase the extent of a particular auditing procedure.
A is incorrect because increasing the level of materiality for other accounts is not an appropriate response.
B is incorrect because the extent of auditing procedures will be increased, not decreased.
C is incorrect because in such a circumstance substantive tests are more likely to be performed at or after the balance sheet date than prior to the balance sheet date.