Which of the Following Is Not True with Respect to the Risk

Which of the following is not true with respect to the risk of overreliance?

A) This risk has an inverse relationship with sample size.
B) This risk may occur when the auditor's sample indicates that the control is functioning as expected.
C) This risk may occur when the true (but unknown) population deviation rate is higher than the tolerable rate of deviation.
D) All of the above are true with respect to the risk of overreliance.