Question: In testing controls, the computed upper limit rate of deviation (ULRD) of the sample is less than the auditor s tolerable rate of deviation

In testing controls, the computed upper limit rate of deviation (ULRD) of

In testing controls, the computed upper limit rate of deviation (ULRD) of the sample is less than the auditor s tolerable rate of deviation (TDR). Would the auditor decide to rely on the control or not? Rely on control / Do not rely on control. is the auditor at risk of over- or under-reliance on the control? Under-reliance I Over-reliance

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