Statement B contradicts the general principles of testing, because running the same test set more often will not increase the chances of finding new defects, unless there are some changes in the system or environment that affect the test results. Running different test sets with different inputs, outputs or conditions would be more effective in finding new defects. Statements A, C and D are consistent with the general principles of testing.
Statement A states that most defects are found in a small subset of a system's modules, which is true according to the defect clustering principle. Statement C states that testing is better if it starts at the beginning of a project, which is true according to the early testing principle. Statement D states that how testing is done, is based on the situation in a particular project, which is true according to the context-dependent testing principle. Verified References: A Study Guide to the ISTQB Foundation Level 2018 Syllabus - Springer, pages 4-6.