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在采用统计抽样进行实质性细节测试时，注册会计师应当将推断的总体错报与可容忍错报进行比较，并考虑抽样风险进行判断。以下与此相关的说法中，不恰当的是 ( )。
A.
如果估计的总体偏差率上限低于且接近于可容忍偏差率，则注册会计师应当结合其他审计程序的结果，考虑是否接受总体
B.
在细节测试中计算的总体错报上限应等于推断的总体错报(被审计单位调整前的)与抽样风险允许限度之和
C.
如果调整后的总体错报小于可容忍错报但两者接近，则注册会计师通常得出总体不能接受的结论
D.
如果计算的总体错报上限等于可容忍错报，则总体不能接受
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【单选题】If the price of the capital intensive product rises more than does the price of the land intensive product, then
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demand will shift away from the capital-intensive product, and its production will decrease.
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