The auditor tested a sample of recorded sales invoices for evidence of credit approval. Based on the results of the sample, the auditor concluded that there was a satisfactory rate of approvals. Unknown to the auditor, credit approvals in the population were not satisfactory. This would be an example of:

A. Risk of assessing control risk too low

B. Risk of assessing control risk too high

C. Risk of incorrect acceptance

D. Risk of incorrect rejection