MC: An auditor tests 12 out of 300 samples and found errors in 8 out of 12 of the samples. They determined that the control to reduce these errors was not operating effectively. If the auditor wouldve tested the full population, they would see that the remaining population had only one additional error, and the total errors in the population of 300 was only 9. This would produce a different conclusion on the controls operating effectiveness. What type of sampling risk is exhibited in this example?

(A) Type I, Alpha Risk of under reliance

(B) Type 1, Beta, Risk of under reliance

(C) Type 2, Alpha Risk of overliance

(D) Type 2, Beta risk of overeliance