Which of the Following Statements Concerning Accounting Risk (AccR)is FALSE

Which of the following statements concerning accounting risk (AccR) is FALSE?

A) Estimation of AccR requires knowledge of the auditee's business and industry.
B) AccR is largely dependent on factors outside the control of both the auditor and auditee.
C) AccR can best be estimated using the uniform distribution assumption to calculate the reasonable range.
D) AccR and Audit Risk (AuR) are largely dependent on one another.