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Multiple Choice Qu $9-23($Static$)$ part i $[$LO $9-6]$

i$.$ In which of the following circumstances is it least likely that tests of controls will be performed?

Multiple Choice

The expected deviation rate exceeds the tolerable deviation rate.

The planned assessed level of control risk is at a level slightly below the maximum.

The risk of assessing control risk too low is less than the expected deviation rate.

The tolerable deviation rate exceeds the risk of assessing control risk too low.