The auditor conducts a test of an individual internal control and concludes that the number of times the client fails to observe the procedure (i.e., the deviations) is too high for the auditor to rely on to reduce the level of control risk. In fact, the sample the auditor is using misrepresents the rate of deviation in the population, and the true rate of deviation in the population is sufficiently low to permit the auditor to rely on the control procedure to reduce control risk. This is an example of

A) the risk of incorrect rejection

B) the risk of incorrect acceptance

C) the risk of incorrect acceptance

D) the risk of assessing control risk too low