When assessing the tolerable rate, the auditor should consider that, while deviations from control procedures increase the risk of material misstatements, such deviations do not necessarily result in errors. This explains why

a. A recorded disbursement that does not show evidence of required approval may nevertheless be a transaction that is properly authorized and recorded.

b. Deviations would result in errors in the accounting records only if the deviations and the errors occurred on different transactions.

c. Deviations from pertinent control procedures at a given rate ordinarily would be expected to result in errors at a higher rate.

d. A recorded disbursement that is properly authorized may nevertheless be a transaction that contains a material error.