Which of the following is an incorrect statement?

a. Detection risk is a function of the effectiveness of an auditing procedure and its application.

b. Detection risk arises partly from uncertainties that exist when the auditor does not examine 100 percent of the population.

c. Detection risk arises partly because of other uncertainties that exist even if the auditor were to examine 100 percent of the population.

d. Detection risk exists independently of the audit of the financial statements.