What is an auditor's evaluation of a sample under attribute sampling approach when the test of $100$ documents

results in $4$ deviations if the tolerable rate of deviation is $5\%,$ the expected population deviation rate is $3\%,$ and

the allowance for sampling risk is $5\%?$

Accept the sample results as support for planned reliance on the control because the tolerable rate of

deviation less allowance for sampling risk is less than the expected population deviation rate.

Reduce planned reliance on the control because the upper limit rate of deviation exceeds the tolerable rate

of deviation.

Reduce planned reliance on the control because the tolerable rate of deviation plus the allowance for

sampling risk exceeds the expected population deviation rate.

Accept the sample results as support for planned reliance on the control because upper limit rate of

deviation is less than the tolerable rate of deviation.