Why Is the Auditor More Concerned with Controlling the Exposure

Why is the auditor more concerned with controlling the exposure to the risk of incorrect acceptance than with the risk of incorrect rejection?

A) Only the risk of incorrect acceptance results in an incorrect decision by the auditor.
B) The risk of incorrect rejection is not related to the auditor's substantive procedures.
C) The risk of incorrect rejection can be controlled by performing substantive procedures during the interim period.
D) The risk of incorrect acceptance may ultimately result in the auditor incorrectly issuing an unmodified opinion on the client's financial statements.