Acceptance testing is a level of testing performed to verify that a software product meets the agreed acceptance criteria and is acceptable for delivery. Acceptance testing is often performed by the customers or system users, who are the main stakeholders of the software product. The main goal of acceptance testing is to build confidence in the system, not find defects, as defects should have been detected and fixed in earlier levels of testing. Acceptance testing is the last level of testing performed prior to system release, unless there are any changes or fixes that require re-testing. Testing of disaster recovery and backup/restore is usually part of acceptance testing, as these are important aspects of system reliability and security that affect the customer satisfaction and trust. Therefore, statement A is not correct, while statements B, C and D are correct. Verified References: A Study Guide to the ISTQB® Foundation Level 2018 Syllabus - Springer, Chapter 2, page 20-21.