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The correct answer is option (D). It is Audit Risk.
D. None of Above. The correct answer is Detection Risk.
None of the above answer (d)===========
The risk that an auditor will not detect a misstatement is detection risk, therefore D should be the right choice of answer.
B)) Inherent Risk is the correct answer.
Correct answer is B. Inherent Risk an auditor will not detect a material misstatement
Option D is correct.
The risk that an auditor will not detect a material misstatement is "Detection risk".