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A is corrent because increasing the risk of incorrect rejection increases the likelihood of improperly concluding that a balance is materially misstated when it is not. Such an improper conclusion will typically result in the application of additional audit procedures, and in the consideration of other audit evidence that will ordinarily lead the auditor to the correct conclusion. When the cost and effort of selecting these additional sample items is low, the cost of incorrectly rejecting the balance will be low.
B is incorrect because initial sample results should not have a direct effect on the risk of incorrect rejection.
C is incorrect because the presence of differences should not have a direct effect on the risk of incorrect rejection.
D is incorrect because there will be no necessary increase in the reliability of the sample.