What would most effectively describe the risk of incorrect acceptance in terms of substantive audit testing?

A: The auditor has ascertained that the balance is materially correct when in actual fact it is not

B: The auditor concludes the balance is materially misstated when in actual fact is not

C: The auditor has rejected an item from sample which was not supported by documentary evidence

D: He applies random sampling on data which is inaccurate and inconsistent