Select the false statement regarding the concept of audit risk.

• A. Detection risk is a component of audit risk that can be controlled by the auditor.
• B. Audit risk = Inherent risk + Control risk + Materiality + Detection risk.
• C. Audit risk can never be eliminated completely, because of the inherent limitations of an audit.
• D. Audit risk is the possibility that the auditor might express an inappropriate opinion when the financial statements are materially misstated