In an Auditing Context,which of the Following Scenarios Describes a Type

In an auditing context,which of the following scenarios describes a type II error?

A) An auditor applies non-statistical sampling methodology to a randomly selected sample.
B) An auditor fails to uncover a material misstatement in an account that is,in reality,materially misstated.
C) An auditor applies statistical sampling methodology to a non-randomly selected sample.
D) An auditor concludes that an account is materially misstated,when in reality,it is not materially misstated.