The Upper Limit on Misstatements Is

The upper limit on misstatements is:

A) An adjustment of the sample estimate of misstatement to reflect the desired level of sampling risk.
B) An adjustment of the sample deviation rate to reflect the desired level of sampling risk.
C) The maximum rate of deviation that could exist before auditors would reduce the reliance on an internal control.
D) The maximum misstatement that could exist before auditors would conclude that the account balance is not fairly stated.