+ Robert Attribute 1 Attribute 2 Risk of assessing control risk too low 5% 5% Tolerable deviation rate 7% 6% Expected population deviation rate 2% 1% Sample size per table 88 78 Sample size used 90 80 Number of deviations identified 2 2 Sample deviation rate (SDR) 2.2% 2.5% Achieved upper deviation rate 6.9% 7.7% Donna Attribute 1 Attribute 2 Risk of assessing control risk too low 10% 10% Tolerable deviation rate 7% 6% Expected population deviation rate 2% 1% Sample size per table 75 64 Sample size used 75 65 Number of deviations identified 2 2 Sample deviation rate (SDR) 2.7% 3.1% Achieved upper deviation rate 7% 8%