In evaluating the results of audit sampling in test of details which sentence below is FALSE?

A.

When the projected misstatement plus anomalous misstatement exceeds tolerable misstatement, the sample does not provide a reasonable basis for conclusions about the population that has been tested.

B.

he auditor's best estimate of the misstatement of the population is the projected misstatement minus anomalous misstatement.

C.

The closer the projected misstatement plus anomalous misstatement is to tolerable misstatement, the more likely that actual misstatement in the population may exceed tolerable misstatement.

D.

The auditor's best estimate of the misstatement of the population is the projected misstatement plus anomalous misstatement.