An auditor who uses statistical sampling for attributes in testing controls should reduce the planned reliance on a prescribed control when the:

A$.$ Sample rate of deviation plus the allowance for sampling risk equals the tolerable rate.

B$.$ Sample rate of deviation is less than the expected rate of deviation used in planning the sample.

C$.$ Tolerable rate less the allowance for sampling risk exceeds the sample rate of deviation.

D$.$ Sample rate of deviation plus the allowance for sampling risk exceeds the tolerable rate.

The risk of incorrect acceptarne and the likelihood of assessing control risk too low relate to the

A$.$ Allowable risk of tolerable misstatement.

B$.$ Preliminary estimates of materiality levels.

C$.$ Efficiency of the audit.

D$.$ Effectiveness of the audit