There are two aspects of sampling risk in substantive testing: The risk of incorrect rejection, which represents the risk that the auditor will incorrectly reject a fairly stated account balance. And the risk of incorrect acceptance, which results when the auditor incorrectly accepts a materially misstated account balance.
 

With her eyebrows furrowed, Tiffany stared at the book that she’s reading and analyzed the terms. Her eyes were too focused on the first aspect.
 

‘Risk of incorrect rejection. Incorrect rejection.’ The term kept on playing on her mind. Then she suddenly remembered Taeyeon and her feelings for her. It crossed into her mind that the risk is equal to their friendship, the fairly stated account balance represents her feelings for Taeyeon and Tiffany herself is the auditor.
 

Tiffany asked herself if it wrong that she rejected her own feelings for Taeyeon? Her heart and mind argued if she should tell her that she loves her more than just a friend.
 

 Tiffany shook her head. No. She can’t risk their friendship, and she doesn’t want to lose her.
 

‘But, what if she feels the same way too?’ Tiffany frowned and started tapping her fingers in synchronization onto the library table.
 

‘No way. Never. I can’t just confess my feelings with her and risk what we have. As far as I know, Taeyeon and I are straight women. Let’s just keep it that way.’ Tiffany swayed herself.
 

Then she stopped tapping her fingers and closed the book. She leaned against the chair and heaved a sigh. She can’t study like this. She can’t concentrate with her studies if every topic relates into her life.
 

“Tiffany-ssi. I think someone’s waiting for you outside.” The librarian informed her and smiled.
 

“Ne, Miss Jung. Gomawo.” Tiffany smiled back to the kind woman before she left.
 

Tiffany suddenly felt some excitement and quickly returned the Auditing Theory book that she took from the shelf. It must be Taeyeon. It was already a habit that she picks her up in the library right after her classes.
 

Tiffany slung her bag on her shoulder and stands up. She passed by Miss Jung and greeted her goodbye as she leaves the library.
 

As soon as she stepped out of the exit, her eyes searched for her best friend. She looked around and didn’t see any sign of her. She takes a look on her wristwatch and checked the time. It’s still 4 o’clock in the afternoon. Taeyeon’s classes ends at 5pm. She twitched her lips in disappointment and just thought that Miss Jung might have mistaken someone for Taeyeon.
 

She was about to leave when someone called her name, her Korean name. “Hwang Miyoung sunbaenim?”
 

Tiffany was ready to yell at the guy who just called her by that name. Aside from her family, it is only Taeyeon whom she allows to call her Miyoung.
 

‘How dare this guy to call me my real name? Are we even close?’ Tiffany ranted in her mind.
 

 Then her expression softened as she saw an innocent looking handsome guy as she turned around. She knows him. It’s Nichkhun Horvejkul, the guy who is infamous not only in the graduate school but also in the entire university.
 

“Y-yes? W-what can I do for you?” she tried not to stutter but she can’t help not to. His very existence in front of her just caught her off guard.
 

“A-are you smiling? Wait. Is there something wrong with my face?” Tiffany uttered when the guy’s still smiling at her. She palmed her face and checked if there’s something but then as she touched her cheeks, she started feeling heat.
 

‘Oh, crap. Why am I blushing?’
 

“It’s okay sunbaenim.” The handsome guy said, his cheeks starting to redden.
 

Her heart fluttered seeing his bashful side. People around her usually say that he doesn’t get easily swayed but here he is, looking all shy in front of her.
 

“If you don’t mind, do you want me to be your thesis partner? I heard that seniors need help from the juniors. I can start helping you tomorrow during my free time if you want.” Nichkhun politely offered his service to her.
 

But Tiffany didn't grasp his last words as she was no longer pay attention to him. She’s now paying all of her attention to the petite girl who's slouching as she makes her way towards their direction.
 

Tiffany waved her hand for the girl to notice her but she still didn't, so she ended up yelling her name.
 

"Ya Kim Taeyeon. I'm here!" She waved again her hand and gave her, her sweetest smile.
 

Taeyeon finally looked up and gave her a forceful smile.
 

Tiffany noticed the gloominess in her best friend’s posture. It seems like she's not in a good mood and it bothered Tiffany. She knew that no matter how difficult Taeyeon’s medical subjects, she can still manage to smile. It’s a first time for her to see her like this, and it worries her.
 

 Then Tiffany set aside her distracting thoughts for a moment and welcomed her with a short hug. "How's your day, boo?"
 

"Tired." Taeyeon replied with a faint smile and stood beside Tiffany as she greeted Nichkhun with a bow.
 

The young man did the same and enthusiastically responded, "Annyeonghaseyo Kim Taeyeon sunbaenim."
 

"Oh. You know my Taeyeonnie?" Tiffany asked him in surprise.
 

"Ne. We've met in the event that i attended last summer in Thailand." Taeyeon was the one who answered her question. Then she shifted her gaze towards him and patted his shoulder. "Urinmaneyo, Buck?"
 

"Gwaenchanhayo, noona. Long time no see. I didn't know that you're studying here. Medicine, right?" Both of them chuckled and they started making conversation leaving Tiffany jealous curious.
 

“Yep. And I’m on my last year. So how about you, what does an infamous Nichkhun Buck doing in a graduate school?” Taeyeon asked him as if they’ve known each other for a long time.
 

Tiffany thought that Taeyeon doesn't usually talk to boys. She has no guy friends, except for their Kim Heechul sunbaenim who’s her best friend’s cousin. It piqued her interest that Ta