Several General Premises Have Been Incorporated into the Audit Risk

Several general premises have been incorporated into the audit risk model.Which of the following general premises have not been incorporated into the model?

A) Complex or unusual transactions are more likely to be recorded in error than are recurring or routine transactions.
B) Good internal controls reduce the acceptable level of audit risk.
C) The amount and persuasiveness of audit evidence gathered should vary inversely with audit risk.
D) The better the organization's internal controls,the lower the likelihood of material misstatements.