The following associated with the risk of material misstatement of the expression, the right is ( )
选项：

A:The risk of material misstatement can be controlled through the reasonable implementation of audit procedures
B:Material misstatement risk is the possibility of material misstatement of a certain identification assuming there is no relevant internal control
C:The risk of material misstatement exists independently of the audit of financial statements
D:The risk of material misstatement arises from the incorrect use of audit procedures