If an audit team examined 100 transactions and found one deviation from an important control procedure, the

Question:

If an audit team examined 100 transactions and found one deviation from an important control procedure, the audit conclusion could be that control risk can be assessed at the associated control risk level when
a. The tolerable rate of deviation is 2 percent.
b. The tolerable rate of deviation is 3 percent.
c. The tolerable rate of deviation is 4 percent.
d. More information about decision criteria is available.