The following table depicts the auditor's estimated computed upper deviation rate compared with the tolerable deviation rate, and it depicts the true population deviation rate compared with the tolerable deviation rate.

	True State of Population
Auditor's Estimate Based on Sample Results	Deviation Rate Is Less Than Tolerable Deviation Rate	Deviation Rate Exceeds Tolerable Deviation Rate
Computed upper deviation rate is less than tolerable deviation rate.	1	3
Computed upper deviation rate exceeds tolerable deviation rate.	2	4

As a result of tests of controls, the auditor assesses control risk higher than necessary and thereby increases substantive testing. This is illustrated by situation

1

2

3

4